基于国际比较的新型城镇化进程中税收政策研究  

A study of the tax policy for new urbanization based on an international comparison

作　　者：张小锋[1] ZHANG Xiao-feng(School of Public Finance and Administration,Harbin University of Commerce,Harbin 150028,China)

机构地区：[1]哈尔滨商业大学财政与公共管理学院,黑龙江哈尔滨150028

出　　处：《云南师范大学学报（哲学社会科学版）》2018年第2期139-147,共9页Journal of Yunnan Normal University：Humanities and Social Sciences Edition

基　　金：国家社科基金项目"区域经济协调发展的财税政策创新与机制研究"(14BJY003);黑龙江省社科基金项目"促进黑龙江省新型城镇化发展的财政政策研究"(16JYC09);哈尔滨商业大学创新人才支持项目"新型城镇化发展的财税政策创新与机制研究"(2016QN003)

摘　　要：城镇化是衡量一国或地区社会经济发展程度的重要标志,我国城镇化水平较发达国家还存在很大差距,实施新型城镇化发展战略是适应时代的新要求,税收政策在促进新型城镇化发展上起到重要作用。分析美国"纽洛芝休"、加拿大"渥多蒙温"、日本"东大名福"和新加坡等典型城市税收政策与税制结构,并与我国"北上广深、天重成杭"等典型城市进行比较,存在主体税种、所得税制、税收立法等方面差异,提出发展并完善主体税种、所得税制、税收立法等促进我国新型城镇化发展的税收政策建议。Urbanization is an important indicator to measure the degree of social and economic development in a country or region.Because there is still a big gap between the urbanization in China and that in developed countries,implementing the development strategy of new urbanization is a new requirement for catching up with the times,while tax policy plays an important role in promoting the development of new urbanization.This paper gives a comparative study of the tax policies and tax structures in New York,Los Angeles,Chicago and Houston in USA,Ottawa,Toronto,Montreal and Vancouver in Canada,and Tokyo,Osaka,Nagoya and Fukuoka in Japan with those in China like Beijing,Shanghai,Guangzhou,Shenzhen,Tianjin,Chongqing,Chengdu and Hangzhou,and reveals some typical problems in terms of tax category,income tax system and tax legislation.It finally puts forward some possible solutions to these problems through improving the existing tax policy in order to promote the development of new urbanization in China.

关 键 词：新型城镇化 税收政策 税收收入结构 主体税种 

分 类 号：F810.7[经济管理—财政学]