摘要
设立自由贸易区是打造中国经济升级版的重要举措,其核心是营造一个符合国际惯例、对国内外市场投资都有竞争力的国际商业环境。自中国(上海)自贸区开始,我国先后设立了三批自贸区,为接轨国际、改革创新、促进经济发展作出示范与引领作用。现将四川自贸区天府新区片区与福建平潭自贸区、广州南沙自贸区、重庆自贸区两江新区片区进行对比分析,根据地方税收发展规律,提出税收促进创新经济发展的合理建议。
Establishing the free trade zone is an important measure for the government to upgrade its economy with all strength. Its core is to create a business environment which accords with international practice and is competitive for domestic and overseas investment. Since the establishment of China （Shanghai） Free Trade Zone, China has established three batches of free trade zones, which has demonstrated and led in terms of integrating international, reform and innovation, and boosting economic development. This paper compares Sichuan Free Trade Zone in Tianfu New Area with Fujian Pingtan Free Trade Zone, Guangzhou Nansha Free Trade and Free Trade Zone in Chongqing Liangjiang New Area, proposes relevant suggestions on taxation promoting innovative economic development based on the development law of local tax.
出处
《国际税收》
北大核心
2017年第7期74-78,共5页
International Taxation In China
关键词
新理念
税收
自贸区
New concept Taxation Free trade zone
