摘要
上海自贸区成立以后,诸多领域尚待创新和突破。自贸区的蓬勃发展离不开税收优惠措施的支持,但税收优惠措施不是自贸区的真实意旨,制度的创新才是自贸区建设的主要目标。自贸区作为制度创新的试验田,其目的在于形成可复制、可推广的经验,将制度红利扩大释放到全国。自贸区的税收法律制度一方面将辅助制度创新,另一方面也强调税收自身的创新。本文意在探索自贸区税收法律制度的建设与创新。
With the establishment of the free trade zone,many areas have yet to be innovative.Tax preference is very important to the development of the free trade zone,but it is not the essential measure of the free trade zone.In order to formulate the policy that can be replicated and extended,the legal relationship of taxation will focus on innovation of the tax system.The tax law in the free trade zone will contribute to institutional innovation.This paper aims to explore development and innovation of the tax law.
出处
《上海商学院学报》
2013年第6期10-14,共5页
Business Economic Review
关键词
自贸区
税收优惠
制度创新
税收创新
free trade zone
tax preference
institutional innovation
tax innovation
