基于税收视角的浙江省产业集聚与新型城市化探析

Study on Industrial Agglomeration and New Urbanization in Zhejiang Province from the Perspective of Taxation

产业集聚带来空间活动的经济集聚,表现为城市化和区域经济一体化。在产业集聚发展、城市化水平提高的过程中,作为政府治理和宏观调控基本工具及手段的税收安排起着重要作用。本文基于税收视角分析浙江省产业及人口集聚,认为如果没有产业支撑就不可能建设真正的城市化,现阶段应增加城市凝聚力和承载力。根据浙江省具体情况,主要从产业集聚与特色小镇发展的角度,提出税收促进"十三五"期间产城融合发展的相关建议。

Industrial agglomeration leads to economic agglomeration of spaces and activities, which is manifest- ed by the integration of regional economy and urbanization. With the development of industrial agglomeration and the improvement of urbanization level, the tax arrangement plays an important role as a basic instrument for state governance and macroeeonomic control. From the perspective of taxation, this paper analyzes the industrial and population agglomeration in Zhejiang Province. Without industry support, there will be no real urbanization. At the present stage, the urban cohesion and capacity should be increased. From the perspective of the develop- ment of the industrial agglomeration and the small characteristic towns, this paper suggests on how to use the taxation＇ to promote the integration of industry and urban development during the 13th Five-Year Plan Period.