摘要
江苏是工业大省,制造业是其工业经济的支柱和主体,也是主要税源之一。"十一五"期间江苏制造业税源呈现稳步增长态势,地区差异逐渐缩小。本文分析江苏制造业税源的现状、成因及走势,提出促进江苏制造业发展的相关政策建议:重点发展绿色低碳经济,实施制造业转型升级工程,力促制造业税源的稳定健康发展。
Jiangsu has always been a major province of industry nationwide, and manufacturing lnaustry is the mainstay of industrial economy and the main body and also one of the main tax sources. During the 'Eleventh Five-year Plan' Period, the tax source of Jiangsu in manufacturing industry was on a steady growth, and regional difference gradually narrowed. This paper analyzes current situations, causes and development trend of the manufacturing industry in Jiangsu Province and then puts forward some relevant policy suggestions: focusing on the development of green and low-carbon economy, implementing manufacturing transformation and upgrading project, and ensuring the stable and healthy development of tax source in the manufacturing industry.
出处
《涉外税务》
北大核心
2012年第12期68-72,共5页
International Taxation In China
关键词
制造业
税源
税收弹性
新兴产业
Manufacturing industry Tax source Tax elasticity Emerging industry