区域一体化与税收分享--以华为青浦研发中心为例  

Regional Integration and Tax Sharing--Taking Huawei Qingpu R&D Centre as an Example

作　　者：马明珠 Ma Mingzhu(East China University of Political Science and Law,Shanghai 201600)

机构地区：[1]华东政法大学,上海201600

出　　处：《现代工业经济和信息化》2022年第10期144-147,共4页Modern Industrial Economy and Informationization

摘　　要：首先对我国区域一体化发展现状进行了回顾,其次以示范区为例,采用因素法构建税收分成比例计算模型,并以位于示范区内的华为青浦研发中心为例,通过预估华为青浦研发中心未来所纳税收,对构建的税收分成比例计算模型进行实例应用。最后就税收分成问题提出部分建议,包括将区域合作纳入政府绩效考核制度、完善税收共享企业确认和标识制度等。Firstly,a review of the current situation of the development of regional integration in China is presented,followed by the construction of a model for calculating the tax sharing ratio by using the factor method,and an example application of the constructed model for calculating the tax sharing ratio by estimating the future tax revenue to be paid by Huawei Qingpu R&D Centre,which is located in the demonstration zone.Finally,some suggestions are made on the tax sharing issue,including incorporating regional cooperation into the government performance appraisal system and improving the tax sharing enterprise recognition and identification system.

关 键 词：区域一体化 税收分享 华为青浦研发中心 

分 类 号：F812.42[经济管理—财政学]