摘要
总部经济是伴随着经济全球化和信息技术的快速发展出现的一种新的经济理念。总部企业在某个区域中心城市的聚集 ,会对该区域产生税收贡献效应 ,正确认识总部经济模式下的税源特点 ,对进一步研究总部经济对区域经济的贡献是非常必要的。
Headquarters economy is a new concept accompanying with the development of economic globalization and information industry. The gathering of headquarters enterprise in a central city of a territory will produce the effect of tax contribution. Treating the characteristics in headquarters economy correctly is very important for the research on the contribution of headquarters economy to territory economy.
出处
《中央财经大学学报》
CSSCI
北大核心
2004年第12期15-19,共5页
Journal of Central University of Finance & Economics
关键词
总部企业
总部经济
税源特点
Headquarters enterprise Headquarters economy Characteristics of tax resources