加强跨区域税收合作 促进经济共同发展

Strengthening Inter-regional Tax Cooperation to Promote Common Development

本文从合作平台、税收利益分配、税收政策、重点工程项目征管、税务稽查等方面客观论述了目前跨区域税收合作的现状、普遍存在的问题及成因。并针对这些问题和跨区域税收合作未来的取向,就进一步加强跨区域税收合作提出了一系列政策建议。

This paper analyses present situation and issues in inter-regional tax cooperation from the perspectives of platforms, distribution of revenue, tax policy and tax inspection. Then it puts forward several policy suggestions of how to strengthen interregional tax cooperation.