进入新世纪 ,为应对经济全球化带来的激烈竞争 ,美国、加拿大、德国、法国等国家纷纷推出减税计划和方案 ,调低税负 ,以提高本国企业的国际竞争力。近两年 ,我国税制也陆续进行了一些小的调整 ,如取消投资方向调节税 ,对符合产业政策的技术项目购入国产设备投资 4 0 %抵免所得? In the new century, in order to cope with the intense competition brought about by economic globalization, the United States, Canada, Germany and France have all introduced tax reduction plans and programs to reduce the tax burden so as to enhance the international competitiveness of their enterprises. In the past two years, China’s tax system has also made some minor adjustments one after another, such as the abolition of the regulation of investment tax, the investment in technology-compliant projects purchased domestic equipment 40% credit income?