企业所得税的优惠政策对于纳税人具有更为直接的激励作用。现行企业所得税法中有大量的税收优惠措施来引导纳税人的经济行为。但在促进资源型经济转型方面的优惠政策则存在种种问题,使得现行的优惠政策未能充分发挥其应有功效。针对现存问题,建议对企业所得税优惠政策作出调整,降低原有优惠政策的适用标准,给予新兴产业和接替产业更为优惠的税收政策,加大对第三产业和农业的企业所得税政策支持,以此来更好地发挥税收对资源型经济转型的促进作用。%Preferrential policies concerning corporate income tax may directly motivate the tax - payers' behaviors. Currently, the corporate income tax law includes a lot of preferrential terms to guide the tax - payers in their economic be- haviors, but something has gone wrong with the policies for improving the transformation of resource - dependent economy, which greatly impedes their implementation. To deal with the existing problems, it is suggested that some adjustment be made, namely ,to moderate the application standard of the old preferrential policies, provide more preferrential tax policies for emerging and substitute industries and more support for the tertiary industry and agriculture, in order to better the function of taxation in its promotion of transformation of resource - dependent economy.
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