促进长三角产业空间优化的税收政策研究——基于主体功能区战略的视角

Study on Tax Policy to Promote Industrial Spatial Optimization in Yangtze River Delta:from the Perspective of the Main Functional Zone Strategy

主体功能区规划是国土空间开发的战略性、基础性和约束性规划,长三角产业空间发展规划应与之相适应。文章以县级行政单元为基础,统计长三角城市群城镇化地区每平方公里年产值,以此作为各个主体功能区产业空间集中度指标,并结合长三角城市群各类主体功能区产业发展方向,建议优化开发区采取税收加成、税率上浮等限制性政策,淘汰低端产业,为发展高端产业腾出空间;建议重点开发区实行税收优惠、降低养老保险费和取消小微企业认定标准的从业人员数量上限等方式,积极承接产业转移和发展劳动密集型企业;建议制定长江沿岸税收激励政策,发展绿色生态、资源节约产业和现代服务业。

The planning of the main functional area is the strategic,basic and restrictive planning of the development of the territorial space,which should be adapted to the planning of the industrial space in the Yangtze River Delta.Based on county level administrative units,this paper calculates the annual output value per square kilometer of the urbanized areas of the Yangtze River Delta Economic Zone,which is known as an indicator of industrial spatial concentration in each major functional area.Combining with the Development Direction of the main functional areas of the Yangtze River Delta Economic Zone,it is suggested that the optimal development zones should adopt restrictive policies such as tax increase and tax rate floating,and eliminate the low-end industries to make room for the development of high-end industries;it is suggested that the key development zones should actively undertake industrial transfer and develop labor-intensive enterprises by means of tax preference,reduction of endowment insurance premium and cancellation of the upper limit of the number of employees in the recognition standard of small and micro enterprises;it is suggested that tax incentive policies should be formulated along the Yangtze River to develop green ecological,resource-saving industries and modern service industries.