摘要
CBD产业转型升级对于提升城市活力,促进城市经济发展有着不可忽视的作用。中国现行的税收政策对CBD产业转型起到了一定的积极作用,但仍存在一些问题,需要进一步完善,包括:完善相关政策,促进总部聚集及吸引外国常驻代表机构入驻CBD;完善企业所得税中的加计扣除政策等来促进CBD内企业的创新及产业融合;对CBD内的文化创意产业实行先行先试的税收优惠政策。
The transformation and upgrading of the CBD industry plays an important role in improving the vitality of the city and promoting the economic development of the city. China' s current tax policy has played a positive role in the transformation of the CBD industry, but there are still some problems that need to be further improved, including improving relevant policies, promoting headquarters gathering and attracting foreign resident representative offices to the CBD; improving corporate income tax adding deduction policies to promote innovation and industrial integration of enterprises within the CBD; and implementing preferential tax incentives for the cultural and creative industries within the CBD.
出处
《宏观经济研究》
CSSCI
北大核心
2018年第7期114-121,131,共9页
Macroeconomics
基金
2015年北京社会科学基金研究基地项目(编号:15JDJGB097)的阶段性成果
关键词
CBD
产业转型升级
税收政策
CBD Industrial
transformationand
upgrading
Tax policy