促进“互联网+”经济发展模式的税收政策研究——基于广东省肇庆市的实践探索

Tax Policy to Promote“Internet Plus”Economy: an exploration into practice in Zhaoqing City of Guangdong

与珠三角发达城市相比,肇庆互联网经济发展现状总体还处于比较落后的水平。"互联网+"经济模式下税务部门工作需要应对更加复杂的管理环境,同时还需要加大"互联网+"手段的应用。为了促进肇庆市"互联网+"经济发展,税务部门必须加强税收政策与服务改革,包括提升纳税服务水平,提高对电子商务的税收征管能力,鼓励企业加大信息化建设投入,加大企业创新与研发税收扶持力度,落实国家各项结构性减税政策,吸引第三方电子商务平台落户肇庆。

Compared with the developed PRD cities, Zhaoqing ＂intemet plus＂ economy still lags behind. In the ＂interact plus＂ economy mode, tax department has to deal with more complex regulatory environment, and at the same time, needs to increase the application of ＂internet plus＂ means. In order to promote ＂Internet plus＂ economic development, tax departments should properly reform the tax policy and strengthen services, including the enhancement of tax service levels, improving electronic commerce tax collection capacity, encouraging enterprises to increase investment in information construction, increasing business innovation and research and development tax support, and carrying out the structural tax reduction policies to attract third-party e-commerce platform established in Zhaoqing.