摘要
以探讨辽宁自由贸易试验区(以下简称“辽宁自贸区”)的税收政策为出发点,梳理国内外先进税收政策的经验,对辽宁自贸区税收政策现状和存在的问题作出分析,提出完善辽宁自贸区税收政策的建设性建议,以期对辽宁自贸区税收政策创新提供有利借鉴。
Taking the Liaoning Free Trade Zone as the starting point,this article summarizes the experience of advanced tax policies at home and abroad,and analyzes the status and existing problems in Liaoning Free Trade Zone.It puts forward constructive suggestions for improving the tax policy of the Liaoning Free Trade Zone in order to provide a beneficial reference for its innovation.
作者
姜昕
杨景惠
张璐
JIANG Xin;YANG Jinghui;ZHANG Lu(College of Business Administration,Shenyang University,Shenyang 110041,China;CPA Mauagement Office,Daqing Finance Bureau,Daqing 163311,China)
出处
《沈阳大学学报（社会科学版）》
2020年第1期32-36,共5页
Journal of Shenyang University:Social Science
基金
辽宁省社会科学规划基金资助项目（L17AJY011）
关键词
辽宁自贸区
税收收入
税收政策
国外自贸区
Liaoning free trade zone
tax revenue
tax policy
overseas free trade
