Trending on TikTok

Buldak

Sunscreen

Sanrio

English

{{sellerTotalView > 1 ? __("sellers", {number: sellerTotalView}) : __("seller", {number: sellerTotalView}) }}, {{numTotalView > 1 ? __("items", {number: numTotalView}) : __("item", {number: numTotalView}) }}

View Cart & Check Out

Nickname

Let us know how to properly address you.

Update Your Name

xxxxxxx@yamibuy.com

Account Orders Favorites

Points 0

Coupons 0

Gift Card Balance $0.00

Sign Out

Change Your Zip Code

Inventory information and delivery speeds may vary for different locations.

Location History

We will notify you by email when the item back in stock.

Your email: {{remindEmail}}

Cancel

Jingdong book

科技创新税收政策国内外实践研究

View Cart & Check Out

{{buttonTypePin == 3 ? __("Scan to view more PinGo") : __("Scan to start")}}

Books Economy Fiscal Levy

Jingdong book

科技创新税收政策国内外实践研究

Name: 科技创新税收政策国内外实践研究
Brand: Jingdong book
SKU: 3110200261
Price: 42.57 USD
Availability: OutOfStock

{{__(":people-members", {'people': item.limit_people_count})}} {{ itemCurrency }}{{ item.valid_price }} {{ itemCurrency }}{{ item.invalid_price }} {{ itemDiscount }}

Ends in

{{ itemCurrency }}{{ priceFormat(item.valid_price / item.bundle_specification) }}/{{ item.unit }}

{{ itemCurrency }}{{ item.valid_price }} {{ itemCurrency }}{{ priceFormat(item.valid_price / item.bundle_specification) }}/{{ item.unit }} {{ itemCurrency }}{{ item.invalid_price }} {{itemDiscount}}

Sale ends in

Sale will starts after Sale ends in

{{ __( "Pay with Gift Card to get sale price: :itemCurrency:price", { 'itemCurrency' : itemCurrency, 'price' : (item.giftcard_price ? priceFormat(item.giftcard_price) : '0.00') } ) }} ({{ itemCurrency }}{{ priceFormat(item.giftcard_price / item.bundle_specification) }}/{{ item.unit }}) Details

Best before

Currently unavailable.

We don't know when or if this item will be back in stock.

Unavailable in your area.

Sold Out

Details

Full product details

Content Description

科技与创新是人类文明不断进步的基石，是国家繁荣富强和持续发展的关键。税收政策作为国家宏观调控的重要工具，在新的历史时期，需要也必然可以对科技进步与创新发展起到重要的促进、引导和激励作用。《科技创新税收政策国内外实践研究》拟从科技型企业建立和发展的视角，对支持科技发展和创新的税收政策进行专门研究。通过本项研究，《科技创新税收政策国内外实践研究》重点讲述了三部分的内容：一是寻找科技创新税收政策兴起的内在原因，并在有关理论和国内外实践的基础上，将零散的相关税收政策系统化；二是在对主要科技创新税收政策国外实践做深入、细致研究的基础上，分析其影响机制，总结其特点和规律：三是从理论和实践方面寻找值得我国借鉴的经验，以期对我国科技创新税收政策体系的建立和完善起到一定的参考作用。

Catalogue

第一章科技创新税收政策的重要作用与主要内容
第一节税收政策成为政府协调科技创新资源的重要方式
第二节国际科技创新税收政策体系的主要内容
第三节我国科技创新税收政策体系的主要内容

第二章研发税收优惠政策
第一节国际研发税收优惠政策发展概况与特点
第二节美国企业“研究与试验支出”税收政策
第三节英国企业研发支出相关税收优惠政策
第四节法国企业研发税收抵免政策
第五节澳大利亚企业研发税收抵免政策
第六节荷兰企业研发促进税收政策
第七节加拿大企业“科学研究与试验开发”投资税收抵免政策
第八节日本企业研究开发促进税制
第九节我国研发费用加计扣除政策改进建议
附录1 韩国企业研发税收优惠制度
附录2 十二个发展中国家或小经济体国家研发税收优惠政策概况

第三章科技型中小企业投资者税收政策
第一节 “风险投资”税收政策
第二节 “天使投资”税收政策
第三节银行税收政策
第四节以税收刺激对我国科技型中小企业的长期投资
第五节对我国银行向科技型中小企业贷款给予税收优惠的
两点建议

第四章技术交易税收政策
第一节欧洲“专利盒”税收政策与启示
第二节自然人技术转让、许可及入股税收政策与启示
第三节欧盟高等教育机构研究服务收入的增值税政策与启示

第五章中小企业税收优惠政策
第一节发达国家中小企业税收优惠制度
第二节法国和韩国对科技型中小企业的特别税收优惠政策
第三节我国科技型中小企业税收政策解析与政策建议

第六章股权激励税收政策
第一节股权激励的形式与涉税关键问题
第二节国际股权激励税收政策的主要特点
第三节我国股权激励税收政策解析与政策建议
附录股权激励税收政策的国别实践
参考文献
后记

Book Abstract

二、对银行向科技型中小企业的贷款业务给予相应税收优惠
我国银行税制的改革方向是逐步降低对银行贷款利息课征的营业税率，直至最终取消该种营业税课征，并逐步完善对贷款损失准备金计提的税收处理方法，允许特殊准备金税前扣除。这既符合税收原则，也符合国际银行税制的发展趋势。但基于全面改革的现实困难，应该选择银行对科技型中小企业的贷款业务作为我国银行税制改革的先行领域，对此类贷款业务给予税收优惠。
（一）降低对科技型中小企业贷款利息课征的营业税税率
与企业所得税相比，对贷款利息课征的营业税更加直接地影响银行税后实际得到的贷款利率和企业的借款成本，进而更加直接影响银行和企业的贷款供求行为。若其他条件不变，降低对科技型中小企业贷款利息课征的营业税税率，一方面可以激励银行以低税的科技型中小企业贷款业务替代高税的其他贷款业务，并增加其盈利空间；另一方面可以减轻科技型中小企业的借款成本，对于疏通其银行间接融资通道，支持其快速成长，具有重要意义。
此外，即使我国银行可以实现企业所得税负的全部转嫁，在我国企业所得税税率为25%、对银行贷款利息课征的营业税税率及附加为5.5%的情况下，一般地，对银行贷款利息课征的营业税税率不会小于因企业所得税而增加的银行贷款资本成本，这就意味着，即使银行通过提高贷款利率实现了营业税和企业所得税税负的全部转嫁，营业税转嫁所带来的企业借款成本的增加仍然会大于企业所得税转嫁所带来的企业借款成本的增加。因此，与企业所得税相比，对银行贷款利息课征的营业税对我国银行贷款盈利空间和企业借款成本的负面影响更大。对于营业税税率的降低幅度，理论上越低甚至免税对激励银行向科技型中小企业贷款和减轻科技型中小企业借款成本的效果越强；再加上银行对科技型中小企业贷款在其整体贷款中的比例肯定有限，因而免税对地方财政收入②影响有限。因此，本文建议对科技型中小企业贷款利息免征营业税。当然，考虑免税对地方财政的承受能力，也可考虑将税率降低至1%或2%，使其足够撬动向科技型中小企业贷款的银行力量。
……

Introduction

Specifications

Brand

Jingdong book

Brand Origin

China

Disclaimer

Product packaging, specifications and price are subject to change without notice. All information about the products on our website is provided for information purposes only. Please always read labels, warnings and directions provided with the product before use.

View Full Terms of Use

Scan to Share

Add to favorites

{{ $isZh ? coupon.coupon_name_sub : coupon.coupon_ename_sub | formatCurrency }}

Clip coupons

Quantity

{{buttonTypePin == 3 ? __("Scan to view more PinGo") : __("Scan to start")}}

Sold by JD@CHINA

Ship to

Free shipping over 69

Genuine guarantee

View details

Region

Added to Cart

Keep Shopping

More to Consider

Coupons

Clip Clipped Over

Expires soon {{ formatTime(coupon.use_end_time) }}

Share this item with friends

Cancel

Yami Gift Card

Get this exclusive deal when paying with gift card

Terms and Conditions

Gift card deals are special offers for selected products;

The gift card deals will automatically be activated if a customer uses gift card balance at check out and the balance is sufficient to pay for the total price of the shopping cart products with gift card deals;

You will not be able to activate the gift card deals if you choose other payment methods besides gift card. The products will be purchased at their normal prices;

If your account balance is not enough to pay for the products with gift card deals, you can choose to reload your gift card balance by clicking on the Reload button at either shopping cart page or check out page;

Products that have gift card deals can be recognized by a special symbol showing 'GC Deal';

For any additional questions or concerns, please contact our customer service;

Yamibuy reserves the right of final interpretation.

Sold by Yami

Service Guarantee

Free Shipping over $49

Easy Returns

Ships from United States

Shipping

United States

Standard Shipping is $5.99 (Excluding Alaska & Hawaii). Free on orders of $49 or more.

Local Express is $5.99 (Available in Parts of CA, NJ, MA & PA). Free on orders of $49 or more.

2-Day Express (Includes Alaska & Hawaii) starts at $19.99.

Return Policy

Yami is committed to provide our customers with a peace of mind when purchasing from us. Most items shipped from Yamibuy.com can be returned within 30 days of receipt of shipment (For Food, Beverages, Snacks, Dry Goods, Health supplements, Fresh Grocery and Perishables Goods, within 7 days of receipt of shipment due to damages or quality issues; To ensure that every customer receives safe and high-quality products, we do not provide refunds or returns for beauty products once they have been opened or used, except in the case of quality issues; Some products may have different policies or requirements associated with them, please see below for products under special categories, or contact Yami Customer Service for further assistance).
Thank you for your understanding and support.

Learn More

Sold by Yami

Terms and Conditions of Yami E-Gift Card

If you choose “Redeem automatically” as your delivery method, your gift card balance will be reload automatically after your order has been processed successfully;

If you choose “Send to Email”as your delivery method, the card number and CVV will be sent to the email address automatically;

Any user can use the card number and CVV to redeem the gift card, please keep your gift card information safely. If you have any trouble receiving email, please contact Yami customer service;

Yami gift card can be used to purchase both Yami owned or Marketplace products;

Yami gift card will never expire;

Yami gift card balance does not have to be used up at once;

Return Policy

Gift card that has already been consumed is non-refundable.

Sold by JD@CHINA

Fulfilled by Yami

Service Guarantee

Free Shipping over $49

Easy Returns

Ships from United States

Shipping

United States

Standard Shipping is $5.99 (Excluding Alaska & Hawaii). Free on orders of $49 or more.

Local Express is $5.99 (Available in Parts of CA, NJ, MA & PA). Free on orders of $49 or more.

2-Day Express (Includes Alaska & Hawaii) starts at $19.99.

Return Policy

You may return product within 30 days upon receiving the product. Items returned must be new in it's original packing, including the original invoice for the purchase. Customer return product at their own expense.

Sold by JD@CHINA

Yami-China FC

Service Guarantee

Cross-store Free Shipping over $69

30-days Return

Yami-China FC

Yami has a consolidation warehouse in China which collects multiple sellers’ packages and combines to one order. Our Yami consolidation warehouse will directly ship the packages to your door. Cross-store free shipping over $69.

Return Policy

You may return products within 30 days upon receiving the products. Sellers take responsibilities for any wrong shipment or missing items. Packing needs to be unopened for any other than quality issues return. We promise to pack carefully, but because goods are taking long journey to destinations, simple damages to packaging may occur. Any damages not causing internal goods quality problems are not allowed to return. If you open the package and any quality problem is found, please contact customer service within three days after receipt of goods.

Shipping Information

Yami Consolidation Service Shipping Fee $9.99(Free shipping over $69)

Sellers in China will ship their orders within 1-2 business days once the order is placed. Packages are sent to our consolidation warehouse in China and combined there. Our Yami consolidation warehouse will directly ship the packages to you via UPS. The average time for UPS to ship from China to the United States is about 10 working days and it can be traced using the tracking number. Due to the pandemic, the delivery time may be delayed by about 5 days. The package needs to be signed by the guest. If the receipt is not signed, the customer shall bear the risk of loss of the package.

Sold by JD@CHINA

Service Guarantee

Free shipping over 69

Genuine guarantee

Shipping

Yami Consolidated Shipping $9.99(Free shipping over $69)

Seller will ship the orders within 1-2 business days. The logistics time limit is expected to be 7-15 working days. In case of customs clearance, the delivery time will be extended by 3-7 days. The final receipt date is subject to the information of the postal company.

Yami Points information

All items are excluding from any promotion or points events on Yamibuy.com

Return Policy

Download the Yami App

Feedback

Back Top

Reviews{{'('+ commentList.posts_count + ')'}}

Have your say. Be the first to help other guests.

Write a review

{{i}} star

{{i}} stars

{{ parseInt(commentRatingList[i]) }}%

{{ showTranslate(comment) }}Show Less

{{ strLimit(comment,800) }}Show more

Show Original

Show All

{{ formatTime(comment.in_dtm) }} VERIFIED PURCHASE {{groupData}}

{{ comment.likes_count }} {{ comment.likes_count }} {{ comment.reply_count }} {{comment.in_user==uid ? __('Delete') : __('Report')}}

{{ showTranslate(comment) }}Show Less

{{ strLimit(comment,800) }}Show more

Show Original

Show All

{{ formatTime(comment.in_dtm) }} VERIFIED PURCHASE {{groupData}}

{{ comment.likes_count }} {{ comment.likes_count }} {{ comment.reply_count }} {{comment.in_user==uid ? __('Delete') : __('Report')}}

No related comment~

Load more reviews

Review

{{ showTranslate(commentDetails) }}Show Less

{{ strLimit(commentDetails,800) }}Show more

Show Original

Show All

{{ formatTime(commentDetails.in_dtm) }} VERIFIED PURCHASE {{groupData}}

Please write at least one word

Comments{{'(' + replyList.length + ')'}}