川南经济区产业一体化发展的财税政策研究

Study on Financial and Taxation Policies on Development of Industrial Integration in the Economic Zone of Southern Sichuan

出于解决产业同质化问题、拓展发展空间、打造新的经济增长极等现实需要,川南经济区产业一体化发展的必要性日益突出。当前,川南经济区产业一体化发展具有政策支持力度加大、交通互联日益完善、科技创新能力不断增强以及一体化发展已经取得初步进展等诸多优势,但仍然需要科学系统的财税政策予以支持。本文立足川南经济区发展实际,分析川南经济区产业一体化发展的适用路径和模式,寻找财税支持政策的着力点,并围绕建立一体化市场、跨区域合作、税收征管协同、产业园区共建、做强资本支撑等提出了系统的财税政策建议。

The necessity of development of indu strial integration in the economic zone of southern Sichuan is increasingly standing on account of practical needs of solving the problem of industrial homogeneity, expanding the scope of development, constructing new economic growth pole and so on. Nowadays, the development of industrial integration in the economic zone of southern Sichuan still needs scientific and systematic financial and taxation policies to support though it has many advantages and opportunities, such as strengthening policy support, gradually improving transport network, greatly raising technological innovation capability, initial progress of integrated development and so on. This article analyzes the applicable ways and modes of development of industrial integration of the economic zone of southern Sichuan and searches for the focus of financial and taxation support policy basing on the reality of development of the economic zone of southern Sichuan and theories of regional spatial integration, regional policy, regional competitiveness, comparative advantage, industrial cluster and so on. It also propounds suggestions of systematic financial and taxation policies surrounding establishment of integrated market, cross-regional cooperation, tax collection and management coordination, co-construction of industrial parks, strengthening capital support and so on.