weak tax base 中文意思是什麼
weak tax base
解釋
稅源不足-
On the base of the theory of tax and investment, combining with the characteristics of high - tech industry investment, this thesis further the theoretical discussion on the impact of such policies as tax - free period, preferential tax - rate, full loss offset, investment credit and accelerated depreciation on the high - tech industry investment, and analyses the causes of the weak effect of these polices. accordingly, the thesis proposes correlative advices on how to better these policies
本文從稅收與投資基礎理論出發,結合高新技術產業投資的特點,從理論上進一步探討了免稅期、優惠稅率、盈虧互抵、投資抵免、加速折舊等稅收政策對高新技術產業投資的影響機理,初步解釋了這些政策事實效果不理想的原因,並在此基礎上提出了相應的政策上的建議。
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