促进新疆“丝绸之路经济带”作用发挥的财税政策研究

Research on the Tax Policy in Promoting the Role of "Silk Road Economic Zone" in Xinjiang

新疆成为"丝绸之路经济带"的核心区,结合这一发展定位及新疆具有的资源优势,认为新疆在"丝绸之路经济带核心区"建设初期应重点发展商贸物流产业、矿产品加工制造业、特色农产品深加工以及旅游等产业。由于现行财税政策对于鼓励发展这些优势产业的力度依然不足,本文分别从加大政策倾斜以解决发展资金不足、完善相关重点发展产业的税收优惠力度以及促进双边或多边税收协定等方面提出解决思路,促进新疆在"丝绸之路经济带"中作用的发挥。

Xinjiang has become the core area of the Silk Road Economic Zone, combined with the develop- ment of this region and Xinjiang, it has the advantages of resources. This paper believes that Xinjiang in the Silk Road Economic Zone core area should focus on the development of business logistics industry, mineral products processing and manufacturing, special color agricultural products processing and tourism and other industries. Due to the current insufficient tax policies to encourage the development of these industries, this article, from the in- crease policy tilt to address the development of funds, improves the relevant focus on the development of the indus- try＇s tax incentives and promotes bilateral or multilateral tax agreements and other aspects of ideas, to promote Xin- jianan the Silk Road economic belt.