促进产业升级的税收政策特点

462009-2INTERNATIONALTAXATIONINCHINA462009-2INTERNATIONALTAXATIONINCHINAAbstract:InthelongrunTaiwan,Chinahasattachedgreatimportancetoindustrialupgrading,anditsrelatedtaxpoliciesarecharacterizedbyitswell-organizedsystem,compre-hensivecoverage,variousmeasures,intensiveincentivesandoperativefeatures.Thispaperanaly-sesthecharacteristicsoftaxpoliciespromotingindustrialupgradinginTaiwanDistrict,andputsforwardsomesuggestionsformainlandChinainordertoacceleratetheindustrialupgradingandpromoteasoundandfasteconomicgrowth.Keywords:TaiwandistrictIndustrialupgradeTaxpolicy250100TAXATIONINBOTHSIDESOFTHESTRAIT,HONGKONGANDMACAO2009-247INTERNATIONALTAXATIONINCHINAINTERNATIONALTAXATIONINCHINA48INTERNATIONALTAXATIONINCHINA2009-2TAXATIONINBOTHSIDESOFTHESTRAIT,HONGKONGANDMACAO482009-2INTERNATIONALTAXATIONINCHINA49INTERNATIONALTAXATIONINCHINA2009-2INTERNATIONALTAXATIONINCHINA