广州（湛江）产业转移工业园区税收征管研究

发布时间：2018-03-10 22:22

本文选题：产业转移　切入点：工业园　出处：《湖南大学》2014年硕士论文　论文类型：学位论文

【摘要】：广东省委、省政府在2008年5月底出台了《关于推进产业转移和劳动力转移的决定》，实行“双转移”战略，推动产业优化升级，建立现代产业体系，促进区域协调发展，构建和谐社会，加快全省率先基本实现社会主义现代化步伐。作为产业转移工业园区承接点之一的广州（湛江）产业转移工业园区于2009年3月被认定为广东省产业转移工业园；自2009年成立以来，广州（湛江）产业转移工业园区取得了很多可喜的成就，也形成了一定的规模。经济数值的高增长，，并不能完全代表税收征管的高质量，地方税收征管在实践过程中，暴露出了诸多不适应新形势、新变化的问题。本文首先阐述了广州（湛江）产业转移工业园的发展概况及面临的机遇与挑战；其次在综合前期多次采访产业转移工业园区税务机关相关工作人员的基础上，总结分析出目前广州（湛江）产业转移工业园区税收征管中存在的问题及其原因，指出其在税收优惠政策制定、税源监控、税收服务等方面存在的不足与瓶颈；再次，通过借鉴国内外相似工业园区对转移企业税收征管方面的经验，获得部分针对产业转移工业园区税收征管的宝贵启示；最后，提出了一些做好产业转移工业园区税收征管工作的针对性建议，最终目标是为产业转移工业园区的企业做好税收服务工作，解决产业转移工业园建设中的税收难题，实现区域经济协调发展，推动实施广东省“双转移”战略，促进广东省乃至全国产业结构转型升级。
[Abstract]:At the end of May 2008, the Guangdong Provincial Party Committee and the provincial government issued the decision on promoting Industrial transfer and Labor transfer, implementing the strategy of "double transfer", promoting industrial optimization and upgrading, establishing a modern industrial system, and promoting regional coordinated development. In March 2009, Guangzhou (Zhanjiang) Industrial transfer Industrial Park was recognized as the Guangdong Industrial transfer Industrial Park. Since its establishment in 2009, Guangzhou (Zhanjiang) Industrial Park for Industrial transfer has made many gratifying achievements and formed a certain scale. The high economic growth does not fully represent the high quality of tax collection and administration. In the practice of local tax collection and management, many problems have been exposed which do not adapt to the new situation and new changes. This paper first describes the development of Guangzhou (Zhanjiang) Industrial transfer Industrial Park and the opportunities and challenges it faces; secondly, on the basis of many previous interviews with the relevant staff of the tax authorities of the Industrial transfer Industrial Park, This paper summarizes and analyzes the existing problems and reasons in the tax collection and management of Guangzhou (Zhanjiang) industrial park, and points out its shortcomings and bottlenecks in the aspects of tax preferential policy formulation, tax source monitoring, tax service, etc. By drawing lessons from the experience of similar industrial parks at home and abroad in tax collection and management of transfer enterprises, we can obtain some valuable inspiration for tax collection and management of industrial transfer industrial parks. Some suggestions on tax collection and management of industrial transfer industrial park are put forward. The ultimate goal is to do a good job of tax service for the enterprises of industrial transfer industrial park, and to solve the tax problems in the construction of industrial transfer industrial park. To realize the coordinated development of regional economy, to promote the implementation of the strategy of "double transfer" in Guangdong Province, and to promote the transformation and upgrading of industrial structure in Guangdong Province and even in the whole country.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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