论区域经济一体化高质量发展的税收定位  

On Taxation Orientation of High-quality Development of Regional Economic Integration

作　　者：胡怡建[1] 熊惠君 严才明[1] HU Yijian;XIONG Huijun;YAN Caiming

机构地区：[1]上海财经大学公共政策与治理研究院

出　　处：《税务研究》2021年第3期5-10,共6页

摘　　要：当前,世界正经历百年未有之大变局,处于重要战略发展机遇期的我国,内部条件和外部环境正在发生深刻复杂变化。充分发挥重点区域引领作用,加快推进京津冀、粤港澳和长三角一体化高质量发展,对加快形成以国内大循环为主体.国内国际双循环相互促进的新发展格局意义深远。而税收作为我国经济制度体系的重要组成部分,其制度、政策、管理和服务对于区域经济一体化高质量发展起着举足轻重的影响和作用。As the world experiences an unprecedented change in the past century,the internal and external environments of China are also undergoing profound and complex changes,especially during this important period with many strategic development opportunities.It is of far-reaching significance to make full use of the leading role of the key regions and accelerate the integrated high-quality development of Beijing-Tianjin-Hebei Region,Guangdong-Hong Kong-Macao Greater Bay Area and Yangtze River Delta,which can help to accelerate the formation of a new development pattern with the domestic circulation as the main body and the domestic and international mutual circulation promoting each other.Taxation,as an important part of China's economic system,its policy,administration system,management style and service level all play a pivotal role in the high-quality development of regional economic integration.

关 键 词：区域经济 一体化 高质量发展 税收制度 税收政策 税收管理 税收服务 

分 类 号：F812.42[经济管理—财政学]