| 基于技术进步的税收政策研究 |
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| 引用本文： | 申嫦娥. 基于技术进步的税收政策研究[J]. 软科学, 2007, 21(4): 41-43 |
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| 作者姓名： | 申嫦娥 |
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| 作者单位： | 北京师范大学,经济与工商管理学院,北京,100875 |
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| 摘 要： | 通过简明直观的数学模型,分析技术进步与转变经济增长方式的关系以及我国现行税收政策对技术进步的制约,并提出未来改进的建议。
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| 关 键 词： | 税收政策 技术进步 经济增长方式 |
| 文章编号： | 1001-8409（2007）04-0041-03 |
| 修稿时间： | 2006-11-07 |
Study on Tax Policy under Technical Advancement |
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| SHEN Chang'e. Study on Tax Policy under Technical Advancement[J]. Soft Science, 2007, 21(4): 41-43 |
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| Authors: | SHEN Chang'e |
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| Affiliation: | School of Economics and Business Administration, Beijing Normal University, Beijing 100875 |
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| Abstract: | This paper analyzes the relation between technical advancement and changing economic growth method, and tax policy restricts technical advancement by simple mathematical model, then, offers some suggestions for tax policy improvement in China. |
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| Keywords: | tax policy technical advancement economic growth method |
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