我国自贸区发展策略选择与税收政策构想——兼论福建自贸区发展策略

发布时间：2018-01-21 06:09

本文关键词： 自贸区自贸园区上海自贸区福建自贸区税收　出处：《福建论坛(人文社会科学版)》2015年01期 　论文类型：期刊论文

【摘要】：我国自贸区发展,进程上应适当加速,以服务改革开放为目标;方向上坚持制度创新,辅予必要的政策优惠;布局上打破行政藩篱,以构建区域引擎为考量。自贸区税收政策构想:加快税收立法步伐,推动税务管理步入法治化的轨道;梳理现有优惠政策,构建统一的政策平台;突出先行先试,实现税收政策"突围";优化机制,实现税收管理制度创新。福建自贸区的税收创新策略:一要吸收上海自贸区先进经验,大胆创新改革;二要打好对台政策牌,深化两岸经济对接;三要发挥现有政策优势,推进全省改革开放上台阶;三要整合税收优惠政策,构建"洼地"优势。
[Abstract]:The development of China's free trade zone should be speeded up in the process and the goal should be to serve the reform and opening up. Adhere to the direction of institutional innovation, supplemented by the necessary policy preferences; On the layout of breaking administrative barriers, to build regional engine for consideration. Free Trade Zone tax policy concept: accelerate the pace of tax legislation, promote tax administration into the track of rule by law; Combing the existing preferential policies and building a unified policy platform; Give priority to first try, realize the tax policy "break through"; To optimize the mechanism and realize the innovation of tax management system. The tax innovation strategy of Fujian Free Trade Zone: first, we should absorb the advanced experience of Shanghai Free Trade Zone and make bold innovation and reform; Second, it is necessary to play a good Taiwan policy card, deepen cross-strait economic docking; Third, give full play to the advantages of existing policies and promote the reform and opening up of the province to the next level; Third, we should integrate tax preferential policies to build a "depression" advantage.
【作者单位】：厦门市地税局;
【分类号】：F752.7;F812.42
【正文快照】： 摘%要:我国自贸区发展,进程上应适当加速,以服务改革开放为目标;方向上坚持制度创新,辅予必要的政策优惠;布局上打破行政藩篱,以构建区域引擎为考量。自贸区税收政策构想:加快税收立法步伐,推动税务管理步入法治化的轨道;梳理现有优惠政策,构建统一的政策平台;突出先行先试,实

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