推动安徽长江经济带发展的税收政策研究

Research on Taxation Policy to Promote the Development of Yangtze River Economic Belt in Anhui Province

长江经济带是促进国家宏观经济发展的战略重点之一,安徽长江经济带发展水平远落后于长三角其他省市。为推动安徽长江经济带发展,根据税收反作用于经济的理论,从税收政策视角,运用文献法、案例法等,分析税收政策在安徽长江经济带发展过程中存在的问题。围绕问题,从培育地方主体税种、制定区域间横向税收分配制度、出台产业转移对接的税收优惠政策、完善创新驱动发展的税收政策、改革环保类的税收政策、构建区域内征管协同机制等六个方面提出完善安徽地方税体系的措施,并指出税收政策制定权、征管权及理顺税费关系对地方政府的重要性。

At present,one of the strategic priorities of Yangtze River economic zone is to promote the national macroeconomic development.Since the development level of the Yangtze River economic zone in Anhui province being far behind that of other provinces and cities in the Yangtze River Delta and in order to promote the development of Anhui Yangtze River economic belt,this paper,regarding the theory of tax reaction on the economy,from the perspective of tax policy,using the methods of literature and case law,etc.analyzes the problems of tax policy in the development of Anhui Yangtze River economic belt.Focusing on the problems,this paper puts forward measures to improve the local tax system in Anhui Province from six aspects:cultivating local main taxes,formulating inter-regional horizontal taxation distribution system,introducing taxation incentives for industrial transfer and docking,perfecting taxation policies for innovation-driven development,reforming taxation policies for environmental protection and establishing a regional coordination mechanism for collection and management.It also points out the importance of tax policy making,tax collection and management,and straightening the relationship between tax and fee to local governments.