首页|税收赋能新时代西部大开发的逻辑与路径思考

税收赋能新时代西部大开发的逻辑与路径思考

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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.
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
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.

TaxationThe Large-scale Development of the Western RegionRegional EconomyHigh-quality Development

柳华平、程岩、周可芝

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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

税收 西部大开发 区域经济 高质量发展

国家社会科学重大项目教育部产学合作协同育人项目

23&ZD064231104978291345

2024

税务研究
中国税务杂志社

税务研究

CSSCICHSSCD北大核心
影响因子:1.497
ISSN:1003-448X
年,卷(期):2024.(8)
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