全国统一大市场税收制度优化研究
Research on the Optimization of Tax System from the Perspec-tive of Developing a National Unified Grand Market
金香爱 1兀虹敏1
作者信息
摘要
构建全国统一大市场是我国构建新发展格局的基础支撑和内在要求,税收制度在这一过程中必然发挥不可忽视的作用,完善的税收制度有助于全国统一大市场的建设.但目前我国税收制度仍存在区域性税收优惠政策缺乏规制、对科技创新的税收优惠政策效果不佳、税收与税源背离等问题,严重制约了全国统一大市场的建设.有必要规制区域性税收优惠政策、保障科技创新税收优惠政策的落实、完善征税制度,促进全国统一大市场中的税收制度不断完善,更充分地发挥税收在全国统一大市场建设中的助力作用,进一步推动我国经济高质量发展.
Abstract
Development of a national unified grand market is a cornerstone and an inherent demand of our country's new development paradigm,and the tax system will play an important role in this process.A perfect tax system is conducive to the development of a national unified market.However,there are still some problems in China's tax system,such as lack of regulations for regional preferential tax policies,poor results from preferential tax policies for scientific and technological innovation,and prominent devia-tion between tax revenue and tax sources,which have seriously restrict the development of a national uni-fied market.So it is necessary to regulate regional preferential tax policies,to ensure the implementation of the preferential tax policies of science and technology innovation,and to constantly perfect the unified tax system,so as to contribute to the development of a unified grand market and further promote the quality de-velopment of our economy.
关键词
全国统一大市场/税收政策/宏观调控Key words
national unified large market/tax policy/macro-control引用本文复制引用
出版年
2024
NETL
NSTL
维普
万方数据