The main ways of financial support to innovation of SMEs include direct support venture capital loan guarantees venture capital investment and tax preferences .

财政支持中小企业创新的主要方式有直接支持、创业投资、贷款担保、风险资本投入和 税收 优惠等。

The Influence of International Tax Competition Upon the Choice of Our Tax Preferences

国际税收竞争对我国 税收 优惠制度选择的影响

Tax Preferences to Foreign Investment

外资 税收 优惠问题探析

After the deed tax preferences canceled the deed tax policy is no longer subjected to families including home buy spouse and minor children instead of individual .

同时，二套房 契税 优惠取消的新标准 出台后，契税政策认定不再是以个人为准，而是以家庭为单位，成员范围包括购房人、配偶以及未成年子女。

The above tax preferences are to be implemented with the approval of the provincial taxation authority upon the application by the enterprise .

以上 税收 优惠须经企业申请，报省级主管税务机关批准后执行。

Accompanied by the rise of transnational corporations and the flow of FDI international tax competition is the tax preferences taken by governments to attract FDI .

国际税收竞争是伴随着跨国公司的兴起和FDI的流动产生的，是各国政府之间为了吸引FDI所采取的主动的或 被动 的 税收 优惠竞争。

Sweeping tax reform offers one of the best chances to raise growth ; by this I mean reform which reduces marginal tax rates on work investment and saving and reduces tax preferences for particular industries and assets .

广泛的税收改革会为促进增长提供最好的机会。我所说的改革是指降低工作、投资、储蓄方面的边际税率，并减少对特定行业和资产的 税收 优惠。

Main contents : the course introduces foreign taxes and their imposition methods foreign tax structure foreign tax burden foreign tax preferences foreign tax jurisdiction and foreign tax administration system .

主要内容：包括外国开征的税种及其征收方法，外国的税收结构，外国的税收负担外国的 税收 优惠，外国的税收管辖权，外国的税收管理制度。

And at the same time some other tax preferences policies such as export refunds and tax preferences for foreigners have to a great extent set off the performance of western preferences .

此外，出口退税与涉外税收优惠等其他一些 税收 优惠政策也在很大程度上抵消了 我 国区域税收优惠的政策绩效。

But enjoying tax preferences unevenly violated the equal rule encouraging homeownership excessively boosted subprime mortgage crisis to happen .

但 税收 减免 受益不均违反了平等原则，过度鼓励购房成为次贷危机发生的助推器。

Regional tax preferences are important components of China 's tax preferences system .

区域 税收 优惠 政策是我国税收优惠政策体系的一个重要组成部分。

Perfecting the Policy of Tax Preferences

完善 税收 优惠政策 助推 科技 进步

However the development of employer pension needs perfect legal systems effective management system of fund and tax preferences . Among those factors the key is how to manage employer pension fund normatively and invest it efficiently .

然而，大力发展企业年金需要健全的法律体系、有效的基金管理制度以及 税收 优惠 政策 的 支持，其中最为关键的问题是如何对企业年金基金进行规范管理和有效投资。

If mainland China implements the inheritance and gift tax firstly we should reduce the tax preferences and perfect the tax legal system in order to reduce the speculative opportunity for free-riders .

中国大陆若实施遗产赠与税，并且想在反致租税筹划上有所著墨，首先要尽量减少 租税 优惠并完善相关法令之配套，以减少投机者搭顺风车的机会。

Many countries like American France and Japan all don 't tax agriculture especially they just execute uniform tax system at the same time they give farmers many tax preferences .

世界上许多国家，像美国、法国、日本等都没有开征专门针对农业的 税种，而是实行统一的税收制度，除此之外他们还给予农业许多 优惠 措施来扶持其发展。

Some Proposals of Restructuring Tax Preferences concerning Foreign Investments

对涉外企业 所得 税 优惠 政策结构性调整的建议

Provide more tax preferences for self-directed innovation including increasing the withheld income tax .

加大对企业自主创新的 税收 优惠，包括加大自主创新投入的所得税抵扣力度。

The problems related to the legal responsibility on the tax preferences should be defined by law .

对于 税收 优惠的相关法律责任问题，也有待于在法律上进一步明确。

Base broadening often keeps pace with a rate cut and many countries have put more emphasis on tax preferences for scientific innovations .

降低税率与拓宽税基往往是同步进行的，很多国家在拓宽税基的同时，又加强了对科技创新的 税收 优惠力度；

But the comprehensive exemption regulation can lead to the abuse of the tax preferences which can cause deadweight economic loss .

但是过于笼统的免税规则往往导致滥用 税收 优惠，从而引发无谓的经济效率损失。

A Rational Reflection on Optimizing the Design of Enterprise Income Tax Preferences

优化企业所得 税 优惠 政策的理性思考

The tax preferences policy for foreign capital carries the two functions : attracting capital and macro-industry policy .

外资 税收 优惠政策负载资本吸引与宏观产业政策之基本功能。

So the double factors of the national well-being maximization and attracting investment should be considered according to the positive and negative influence during adjusting tax preferences .

我国在新时期的 税收 优惠调整中，应该根据 税收 优惠竞争的正、负面影响综合考虑吸引投资与全民福利最大化双重因素。

And after we entered WTO the tax preferences have less impact on attracting capital . Therefore we should determine the preference policy for foreign capital based on industry policy .

加入WTO后， 税收 优惠对于吸引外资的作用已经相当有限，应当以产业政策为基调来制定外资 税收优惠措施。

There are great differences on tax preferences 、 Pre-tax deduction standards 、 tax rate in homeland capital and foreign capital enterprise under two income tax systems in use . Foreign capital enterprise enjoys more than homeland treatment from it .

在两税并行的企业所得税制度下，外商投资企业和内资企业在 税收 优惠、税前扣除标准、税率等方面存在很大差异，外资企业从中享有超国民待遇。

Analysis on the Performance of Tax Preferences for Foreign Enterprises : View from Taxation Equality

税制公平视野的中国涉外 税收 优惠 政策绩效

Second lean hard against tax preferences for borrowing .

其次，大力反对为借贷提供 税收 优惠。

On Perfection of the Legal System about Our Foreign Tax Preferences

浅议我国外资 税收 优惠法律制度的完善

The International Competitions and Effects of Tax Preferences

税收 优惠的国际竞争与影响