Impact of Chinese Enterprise Income Tax Law on Technology Innovation

摘要：

China promulgated The Peoples Republic of China Enterprise Income Tax Law on March 16th 2007, symbolizing that the reform which lasting 13 years has already completed smoothly. The article analyzes the reasons of new laws appearing before the public from the background of the legislation. Then the author emphasizes on the significance of the unity of enterprise income law from the perspective of technology innovation. As the author say, the unity of enterprise income tax system is beneficial to promoting the transformation of the mode of economy growth and the update of the industry structure, harmonizing area economy, fair competition, and so on. At last, the article draws the conclusion that the reform of the merger of domestic-funded and foreign enterprises income tax is a system innovation, which adapts to the new stage of the socialist market economy.

关键词： Technology innovation the Enterprise Income Tax Law Tax preference

作者: ZHANG Ke

作者单位: School of economics and management,Henan Polytechnic University,P.R.China,454001

会议类型: 国际会议

会议名称: 2008 International Conference of Management Science and Engineering(2008管理科学与工程国际学术会议)

会议地点: 河南焦作

会议语种:英文

页码: 757-762

在线出版日期: 2008-11-01（万方平台首次上网日期，不代表论文的发表时间）