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企业所得税是我国的主要税种之一,在经济活动中有着无可替代的作用,而创新是一个国家经济保持活力的重要因素。在党强调的“十三五”发展目标中,创新被摆在了首要位置,这足以体现我国谋创新,促发展的决心。为鼓励企业进行创新,我国制定了一系列的税收优惠政策,如降低税率,减免税额等,并取得了一定成效,而企业所得税制的相关规定也对创新影响至深。深入研究我国企业所得税制度中鼓励创新的相关内容,并探讨其存在的不足,在此基础上,着重借鉴比利时的相关制度,从避免重复征税等方面分析其特点与优势,据此提出完善我国企业所得税制的建议,对于通过税制改革促进创新具有重要意义。
Enterprise income tax is one of the main tax types in our country, and plays an irreplaceable role in economic activities. Innovation is an important factor in maintaining a viable national economy. In the “13th Five-Year” development goal emphasized by the party, innovation has been placed at the top of the list. This fully reflects our determination to seek innovation and promote development. In order to encourage enterprises to innovate, our country has formulated a series of preferential tax policies, such as lowering the tax rate, reducing the amount of tax relief and so on, and achieved certain results. The relevant provisions of the enterprise income tax system also have a profound impact on innovation. In-depth study of China’s corporate income tax system to encourage innovation related content, and to explore its shortcomings, on this basis, focusing on the relevant system in Belgium, to avoid double taxation and other aspects of its characteristics and advantages, thus proposed to improve our country The proposal of the enterprise income tax system is of great significance to promoting innovation through tax reform.