促进前海深港现代服务业合作区发展的税收政策研究  

A Research on the Tax Policies for Promoting the Development of Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone

作　　者：李鑫钊 杨婧 LI Xinzhao;YANG Jing

机构地区：[1]综合开发研究院(中国·深圳) [2]深圳市前海深港现代服务业合作区管理局

出　　处：《税务研究》2023年第12期114-118,共5页

基　　金：前海深港现代服务业合作区税制改革研究咨询项目(项目编号:QH2022034)的阶段性研究成果。

摘　　要：经过多年的税收探索,前海深港现代服务业合作区不仅为深圳和粤港澳大湾区提供了先行先试的舞台,更在多个领域创新发展,用实践成效证明税收是促进前海改革的试金石。本文详细剖析了前海深港现代服务业合作区目前的税制运行情况,进而聚焦税收政策的关键问题,提出了扩大企业所得税优惠政策适用区域、统一政策执行口径,动态调整企业所得税优惠目录、推动深港一体化联合发展,优化个人所得税返还方式、吸引境内外高端紧缺人才助力前海发展等优化建议,以期促进前海经济发展再上新台阶。After years of tax exploration,Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone not only becomes provides Shenzhen and the Guangdong-Hong Kong-Macao Greater Bay Area with a pilot stage,but also innovates and develops in many fields,and its practical results prove that taxation is the key to promote Qianhai reform.This paper analyzes in detail the current tax system operation of Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone,and then focuses on the key issues of tax policies.The paper proposes to expand the applicable area of the preferential policies and unify the policy implementation caliber,adjust dynamically the catalog of the preferential policies and promote the integrated and joint development of Shenzhen and Hong Kong,and optimize the personal income tax refund method and attract high-end in-demand talents at home and abroad to assist the development of Qianhai,with a view to promoting Qianhai's economic development to a new level.

关 键 词：前海 税收政策 税收优惠 税制改革 粤港澳大湾区 

分 类 号：F812.42[经济管理—财政学] F719