大湾区企业经济高质量发展管理模式  

Management Mode of Enterprises’High-Quality Economic Development in the Greater Bay Area

作　　者：蒋钛博 JIANG Tai-bo(Zhongshan Open University,Zhongshan 528499,China)

机构地区：[1]中山开放大学,广东中山528499

出　　处：《山西财经大学学报》2024年第S01期25-27,共3页Journal of Shanxi University of Finance and Economics

摘　　要：近年来,内地和港澳地区两地不断探讨税务征收管理的协作模式,为大湾区的税务经营创造了有利的营商环境。然而在“一国两制三管辖区”大背景下,以及当前数字经济所具有的流动性、高效性和虚拟性等特性,致使现有大湾区的企业所得税协同管理体系存在着一些问题,严重制约了区域数字经济的融合与创新。本文结合大湾区的具体发展现状,从区域税收政策、企业经济发展特点和涉税信息获取三个层面,探讨了大湾区的企业所得税协同机制优化策略,以期促进大湾区企业经济高质量发展。In recent years,the mainland,Hong Kong region and Macao region are committed to exploring the cooperation mode of tax collection management,and have created a better business environment for the tax operations in the Greater Bay Area.However,due to administrative background and the characteristics of digital economy,the existing corporate income tax collaborative management system in the Greater Bay Area has some shortcomings,and seriously restricted the integration and innovation of regional digital economy.Based on current situation,the paper focused on regional tax policies,enterprise economic development characteristics and tax-related information acquisition,and explored the strategies for optimizing the collaborative mechanism of corporate income tax in the Greater Bay Area,so as to promote the high-quality economic development.

关 键 词：数字经济 大湾区 企业所得税 税收协调 

分 类 号：F812.42[经济管理—财政学] F279.27