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我国海关特殊监管区域正处于整合升级的关键时期,存在区域发展不平衡、税收政策立法空缺、税收政策优势减弱、税收政策对产业转型缺乏支持等一系列问题。我国应当结合税收政策制定的基本原则,要加快我国综合保税区税收政策的立法,以法律来规范和引导区域发展,制定与功能相配套的税收政策,充分发挥税收政策的优势效应,同时结合国家供给侧改革的要求制定税收政策,引导产业转型升级和发展,达到优化我国综合保税区的税收政策的目的,从而有利于支持和促进产业转型升级、贸易多元化和便利化的发展。
China’s special customs supervision area is at a critical period of consolidation and upgrading. There are a series of problems such as unbalanced regional development, lack of legislation on taxation policies, weakened tax policy advantages and lack of support for tax policies on industrial restructuring. China should combine the basic principles of tax policy formulation, speed up the legislation of China’s comprehensive bonded zone tax policy, standardize and guide the development of the region by law, make the tax policy compatible with the function, give full play to the advantage of the tax policy, and combine the national supply We need to formulate a tax policy to guide the transformation, upgrading and development of the industry so as to achieve the goal of optimizing the tax policy for the comprehensive bonded area in China so as to support and promote the industrial transformation and upgrading, diversification and facilitation of trade.