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21世纪是生产要素全球整合的世纪,各个经济体的竞争将集中到战略产业领域。作为后发经济体的中国,可以有选择地优先发展某些关键性的战略技术以及以这些战略技术为支撑的战略产业。优先发展的战略产业需要国家进行税收政策支持,国家应制定积极的应对措施,提供战略产业发展的良好税收环境。
The 21st century is a century in which global integration of production factors will take place. The competition among various economies will be concentrated in the strategic industries. As a latecomer economy, China can selectively give priority to the development of some key strategic technologies and the strategic industries supported by these strategic technologies. The priority of developing the strategic industries requires the state to carry out tax policy support, and the state should formulate proactive measures to provide a sound tax environment for the development of strategic industries.