FTZ中小微企业金融创新与税收管理体制改革互动  

FTZ Small Micro-enterprise Financial Innovation Interact With the Tax Administration Reform

作　　者：曾远[1] 

机构地区：[1]西南政法大学经济法学院,重庆401120

出　　处：《哈尔滨商业大学学报（社会科学版）》2014年第2期112-116,共5页Journal of Harbin University of Commerce:Social Science Edition

摘　　要：温州金融综合改革试验区、深圳前海试验区、上海自由贸易(试验)区的设立,以及相关的金融改革政策启动了我国自由贸易实验区的改革进程。在自由贸易试验区金融改革中,将民间资本整合进入现有标准化金融体系中,为中小微企业融资缔造了独有的资金创新链条。鉴于此,对税收管理体制与中小微金融创新相互间的推动或制约,有必要进行探究,并结合当前我国税收管理体制改革的趋势,在自由贸易试验区内搭建中小微企业金融创新与税收管理体制改革间"一种理念,两种响应"的范式框架,期冀能促进区内中小微企业金融创新与税收管理体制改革的进程。Wenzhou comprehensive financial reform pilot area, Shenzhen Qianhai test area, Shanghai set up free trade （test） area and related finan cial reform policies initiated into the path of reform experimental zone of free trade. Free trade in financial reform pilot area, the private capital into existing standardized financial system, financing for small and medium micro enterprises to create a unique funding innovation chain. In view of this, the management of the tax system and the small micro financial innovation to promote or constrain each other, it is necessary to explore, combined with the current trend of tax administration reform, free trade in small test area to build a micro enterprise financial innovation and reve nue management reform between ＂a concept, two response＂ paradigm framework, hoping to promote the process of financial innovation in the region of small and micro enterprises and tax administration reform.

关 键 词：自由贸易实验区(FTZ) 中小企业 金融创新 税收管理体制 

分 类 号：F812.42[经济管理—财政学]