皖江示范区税收政策现状分析与对策研究

税收政策是政府调节地区经济发展的重要手段,它利用税收机制作用于区域经济的各个方面。文章主要从税收角度研究和探索皖江示范区的产业转移,通过对皖江示范区税收收入情况和税收政策的分析,说明税收政策在皖江城市带承接产业转移过程中所起的作用,并从问题分析中梳理出制约产业转移的税收因素。在此基础上,对皖江示范区在税收体制改进、区内税收协调与合作、税收分配机制、税收优惠政策和税收一体化等方面提出了相关对策与建议,从而使皖江示范区更好地利用合理的税收政策、发挥税收的杠杆作用,为承接产业转移提供示范效应。

An Analysis of the Current Situation and a Research of Countermeasures on Tax Policy in Wanjiang Demonstration Area

Tax policy is an important means for the government to adjust regional economic development. It can be applied in each aspect of regional economy through tax mechanisms. This paper mainly studies and explores, from the perspective of tax, industrial transfer in the demonstration area. The paper also demonstrates the roles played by tax policy in the process of indus trial transfer undertaken by the Wanjiang City Circle and sorts out tax factors which restrain industrial transfer, through the analysis on tax income and tax policy in the demonstration area. Based on this, the paper puts forward countermeasures and suggestions for the Wanjiang Demonstration Area to make better use of reasonable tax policy, play the leverage of tax and pro vide a demonstration effeet to undertake industrial transfer, from improvement of the tax system, tax coordination and coopera- tion, tax distribution system, preferential tax policy and tax integration, etc.