税收影响“珠三角”九市科技创新的探讨——基于粤港澳大湾区视角

Discussion on the Impact of Taxation on Scientific and Technological Innovation in the Nine Cities in the “Pearl River Delta”--Based on the perspective of the Guangdong-Hong Kong-Macao Greater Bay Area

"珠三角"九市是粤港澳大湾区国际科创中心和世界级先进制造建设的核心区域,其税收政策的部署至关重要,直接影响科技创新的活跃度。笔者梳理了"珠三角"各区块科技发展的优势,归纳总结了"珠三角"九市企业在科技创新活动涉及的税收政策内容、税负影响,就"珠三角"九市科技创新活动面临的税收环境从税收实体政策部署、税收征管水平管理提出了若干具体建议。

The nine cities of the "Pearl River Delta" are the core areas of the international science and technology innovation center and world-class advanced manufacturing construction in the Guangdong-Hong Kong-Macao Greater Bay Area. The deployment of their tax policies is very important and directly affects the activity of scientific and technological innovation. The author sorted out the advantages of technological development in each area of the "Pearl River Delta", and summarized the tax policy content and tax burden impact of enterprises in the nine cities of the "Pearl River Delta" in scientific and technological innovation activities. The tax environment has put forward a number of specific recommendations from the policy deployment of tax entities and the level of tax collection and management.