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实施“皖江示范区”战略应有国家层面的税收优惠政策
引用本文:王齐祥,尹合伶,陈颖.实施“皖江示范区”战略应有国家层面的税收优惠政策[J].铜陵财经专科学校学报,2012(1):58-62.
作者姓名:王齐祥  尹合伶  陈颖
作者单位:安徽行政学院,安徽合肥230051
基金项目:安徽省社科规划项目《促进皖江城市带承接产业转移示范区建设和发展的财税支持研究》(编号:AHSK09-10D104);安徽省级特色专业“会计与审计”(编号:20102003)阶段性成果.
摘    要:实施"皖江示范区"发展战略已有时日。如何在税收政策上更好地促进皖江示范区建设的顺利实施,加快缩小中西部地区与发达地区之间发展上的巨大差距,实现我国经济、社会、文化、生态的协调和可持续发展,仍然是税收理论与实务上不可回避的问题。从皖江示范区所处的地理区位、开发时期上的相对滞后、人才的大量流失等方面考虑,在"皖江"实施国家层面的税收优惠政策既符合我国经济发展的实际,也符合国际惯例。

关 键 词:皖江示范区  税收政策  区域优惠  转移支付

Implementation of the Demonstration Zone along the Yangtze River in A nhui Strategy should have Preferential Tax Policies at National Level
Authors:Wang Qi-xiang  Yin He-Ling  Chen ying
Institution:(Anhui Administration institute, Hefei Anhui 230051, China)
Abstract:The implementation of the "demonstration zone along the Yangtze River in Anhui" development strategy has been for a year. However, tax policy, how to better promote the successful implementation of demonstration zone along the Yangtze River in Anhui, to speed up narrowing the huge gap between developed areas and central and western regions, to achieve coordination and sustainable development in our economy, society, culture and ecology, is still on the issue of tax theory and practice that cannot be avoided. Considering of the geographic location, development lagging behind and the brain drain, the implementation of the preferential tax policies at the national level in the demonstration zone along the Yangtze River in Anhui is consistent with the actual economic development in China, also in line with international practice.
Keywords:demonstration zone along the Yangtze River in Anhui  tax policy  regional preference  transfer payment
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