转型视角下重庆市民营经济税收环境完善研究

Research on Improving Taxation Environment of the Private-owned Economy From the Transition Perspective in Chongqing

民营经济税收环境的完善是其可持续发展的重要保障。本文从税收政策角度,探讨"新36条"出台后,如何破除重庆市民营经济发展中存在的玻璃门、弹簧门现象,推进自主创新,解决转型升级的税收发展环境问题,从而促进重庆市民营经济的健康持续发展。

The Taxation Environment for the private-owned economy is an important guarantee for its sustainable development.From the perspective of taxation policy,this article explores how to get rid of private economic development,the glass door and spring door phenomena after the ＂New 36＂ was issued in Chongqing so as to promote independent innovation and upgrade the taxation environment in transition period.Thus private-owned economy can be developed sustainably in Chongqing.