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出 处:《保定学院学报》2018年第1期1-6,共6页Journal of Baoding University
基 金:河北省社会科学基金项目"京津冀产业布局差异化的财税对策研究--基于区域税负特征分析"(HB17YJ011)
摘 要:雄安新区的建立,不仅是疏解非首都功能的起因,更是京津冀协同发展的结果。因此,在雄安新区产业布局中,要发挥税收政策的扶持和引领作用,就应该以降低征纳成本和风险为目标,以创新引领为导向,体现灵活机动、科学高效的地方特权,制定出符合雄安新区产业布局特质的税收政策制度,构建"合纵连横"的综合治税机制,强化税收信息现代化建设,厘清雄安新区与其纵横隶属关系的税收征收管理权限。Xiong'an New Area, rather than the cause of the function of the capital, and is the result of the coordinated development of Jing-Jin-Ji. Therefore, in the new area industry layout, to bring into play the function of tax policy support and guide, it should be to reduce cost and risk as the goal of the taxpayers and publicans, innovation leading oriented, flexible, scientific and efficient local privileges, develop in accordance with Xiong 'an New Area's industry layout characteristics of the tax policy system, the construction of"The Nation"comprehensive governance taxing mechanism, strengthening tax information modernization, clarify the Xiong'an New Area and its vertical and horizontal subordinate relations of tax administrative authority.
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