基于产业集聚基础上的闽台产业对接的税收政策探讨  

A Study on Tax Policies concerning Industrial Cooperation between Fujian Province and Taiwan District Based on Industrial Clustering

作　　者：厦门市国家税务局课题组 戴黎明 毛云芳 

出　　处：《涉外税务》2012年第4期64-68,共5页International Taxation In China

摘　　要：2010年《海峡两岸经济合作框架协议》的签署标志着海峡两岸贸易关系进入一个新时期,为深化闽台产业对接注入新动力。本文通过区位商和产业动态集聚指数的相互关系,构建模型,运用相关数据,对福建省以及厦门市的产业竞争力进行实证分析,并结合两地的产业竞争力实际提出有针对性的促进两岸产业对接的税收政策。the ECFA signed on June 29% 2010 indicates a new stage of trade relations between the two sides of Taiwan Straits which injects new blood for further deepening the cooperation between Fujian and Taiwan industries. By discussing relations of locational quotient and convergence index of the industry, constructing model and utilizing relevant data, this paper analyzes the industrial competitiveness of Fujian Province and Xiamen city and then puts forward some tax policy suggestions to deepen the industrial cooperation based on the competiveness of Fujian and Taiwan.

关 键 词：产业集聚 产业对接 税收政策 

分 类 号：F812.42[经济管理—财政学]