税收赋能新时代西部大开发的逻辑与路径思考
Some Thoughts on the Logic and Pathway of Tax Empowerment for the Large-scale Development of the Western Region of China in the New Era
柳华平 1程岩 1周可芝1
作者信息
- 1. 国家税务总局成都市税务局;西南交通大学希望学院商学院
- 折叠
摘要
西部地区在全国改革发展稳定大局中举足轻重.赋能西部大开发是高质量推进中国式现代化税务实践的应有之义.针对现行税收政策对西部大开发存在的问题,完善路径应包括:立足赋能产业转型升级,完善税制结构;立足赋能筑牢国家生态安全屏障,健全绿色税制体系;立足赋能高水平对外开放,优化税收营商环境;立足赋能推进新型城镇化和乡村全面振兴,健全区域税收政策.
Abstract
The western region plays a pivotal role in the overall reform,development,and stability of the country.Empowering the large-scale development of the western region of China is an integral part of advancing high-quality tax practices in the context of Chinese-type modernization.To address the existing issues in the current tax policies related to the large-scale development of the western region of China,it is necessary to improve the tax structure to promote industrial transformation and upgrading,build a sound green tax system to fortify national ecological security barriers,optimize the tax business environment to promote high-level opening-up,and refine the regional tax policies to promote new-type urbanization and comprehensive rural revitalization.
关键词
税收/西部大开发/区域经济/高质量发展Key words
Taxation/The Large-scale Development of the Western Region/Regional Economy/High-quality Development引用本文复制引用
基金项目
国家社会科学重大项目(23&ZD064)
教育部产学合作协同育人项目(231104978291345)
出版年
2024
NETL
NSTL
万方数据