摘要: |
考察我国高技术产业的免税期政策,用定量分析工具作了实证分析,论证免税期政策作为投资激励政策,在激励我国高技术产业投资方面的有效性及局限性。 |
关键词: 中国 高技术产业 免税期 投资激励 有效性 局限性 税收激励政策 |
DOI: |
分类号:F124.3 F812. |
基金项目:国家自然科学基金资助项目 (7973 0 0 2 0 ,70 0 73 0 3 2 ) |
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On the Effect of Tax Holiday Policy in High-Tech Industry in China toward Prompting Investment |
JIANG Shou tao ZHOU Ji zhong
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Abstract: |
It firstly reviews the tax holiday policy in high tech industry. Then it takes demonstrative study on the policy with quantitative analytical tool. At last,descvibes the effect and the limitation of the policy in prompting investment to high tech indust |
Key words: high tech industry,tax holiday,investment incentive |