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。
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.
出处
《铜陵学院学报》
2012年第1期58-62,共5页
Journal of Tongling University
基金
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
关键词
皖江示范区
税收政策
区域优惠
转移支付
demonstration zone along the Yangtze River in Anhui
tax policy
regional preference
transfer payment
