基于税源视角推动浙江省新旧动能转换对策研究

Research on the New and Old Kinetic Energy Conversion Based on the Perspective of Tax Source in Zhejiang Province

本文从税源角度出发,立足于供给侧结构性改革,在厘清浙江省产业布局结构的基础上,通过对比分析东部沿海各省的财政贡献率、浙江不同产业及行业间税收贡献程度,对浙江省新旧动能转换进行研究,进而探索新旧动能转换进程中的发力点——强化顶层设计、聚焦产业发展。从转变发展观念、优化税源管控、细化税收制度等方面发力,为浙江在“十三五”期间补齐“短板”提供相关对策与建议。

The paper takes the perspective of tax source to examine the conversion of old kinetic energy to new kinetic energy in Zhejiang Province.Based on the structural reform of supply side and on the investigation of the industrial layout structure of Zhejiang Province,this paper compares and analyzes the financial contribution rate of the eastern coastal provinces and the tax contribution degree of different industries&trades in Zhejiang Province.Then the paper explores the power points in the transformation of old kinetic energy to new kinetic energy:strengthening top level design and focusing on industrial development.From the aspects of changing the concept of development,optimizing tax sources control,and refining the tax system,this paper provides relevant countermeasures and suggestions for Zhejiang to make up for the disadvantages during the 13th Five Year Plan period.