摘要
长江三角洲制造业蓬勃发展,在一定程度上得益于良好的税收环境。本文从税收对经济以及制造业的影响入手,对长三角地区制造业发展的税收环境进行了剖析,并从税收的角度探讨了外资投资制造业的动因。通过对制造业税收环境的分析,针对完善和优化长三角地区制造业投资环境的要求,对促进制造业的进一步发展提出了税收政策建议。
The development of the manufacturing industry in the Yangtze river delta is full of vitality, which, to some extent, benefits from the local favorable revenue circumstance. From the impacts of revenue giving to the economy and the manufacturing industry, the paper analyzes the revenue circumstance of the manufacturing industry in the Yangtze river delta, And from the perspective of revenue the paper explores the motivational factors inspiring foreign institutional investment in manufacturing industry. Based on the analysis of the revenue circumstance of manufacturing industry, aiming to meet the needs of improving the investing circumstance of the manufacturing industry in the Yangtze river delta, this paper puts forward some policy - suggestions on revenue that will contribute to maintain the predominance and to accelerate the development of the manufacturing industry in this area.
出处
《中国软科学》
CSSCI
北大核心
2004年第12期113-120,共8页
China Soft Science
基金
教育部哲学社会科学研究重大课题攻关项目(03JZD0014)资助
关键词
长江三角洲
制造业
税收
投资
环境
Yangtze river delta
manufacturing industry
revenue
investment
circumstance