沪港服务业税收环境的对比评析——基于贸易便利化的视角  

Comparison of Shanghai and Hong Kong Tax Environment of Service Industry——Based on the Perspective of Trade Facilitation

作　　者：邬展霞[1] 沈玉良[1] 刘奕彤[1] 

机构地区：[1]上海对外贸易学院,201620

出　　处：《上海经济研究》2011年第3期100-108,共9页Shanghai Journal of Economics

基　　金：上海市人民政府发展研究中心政策研究项目;上海哲学社会科学研究项目(编号:2009BJB022.);上海市085工程知识创新项目课题(编号:Z08509005-06.)项目;上海市教委科研创新重点项目(09ZS142)联合研究的阶段性成果

摘　　要：为推进上海加快发展现代服务业和"两个中心"的建设,中央政府和上海市已推出一系列相关的税改政策。①本文从贸易便利性的视角,通过评析税收环境对商业环境进而对贸易便利性的影响,同时对比上海和香港的税收环境的差距,对发展服务业所需的税收政策进行了评析,并提出了自己的政策建议。To promote the development of modern service industry and to build the ＂two centers＂,the central government and Shanghai Municipality have launched a series of tax reform policies.From the perspective of trade facilitation,tax environment has changed business conditions and thus influenced trade facilitation.This paper compared the tax environment gap between Shanghai and Hong Kong,analyzed the tax policy in services industry and proposed recommendations.

关 键 词：沪港服务业 税收环境 商业环境 贸易便利化 

分 类 号：F810.422[经济管理—财政学]