更好发挥税收作用 服务高水平对外开放——以中国(浙江)自由贸易试验区宁波片区为例  

Giving Better Play to the Role of Taxation and Serving the High-Level Opening up:Taking Ningbo Area of China(Zhejiang)Pilot Free Trade Zone as an Example

作　　者：胡立升 HU Lisheng

机构地区：[1]国家税务总局宁波市税务局

出　　处：《国际税收》2024年第2期58-63,共6页International Taxation In China

摘　　要：税收对推进高水平对外开放有着直接而深远的影响。本文通过梳理分析税收在助力中国(浙江)自由贸易试验区宁波片区实现五大战略功能定位中发挥的作用,总结取得的经验及存在的问题,并结合韩国、美国、新加坡等国运用税收政策措施促进自贸区建设的情况,从优化税收政策、完善税收协调机制以及提升纳税服务质效等三方面提出更好服务高水平对外开放的建议。Taxation has a direct and far-reaching impact on promoting high-level opening up.By analyzing the role of taxation in supporting the Ningbo Area of China(Zhejiang)Pilot Free Trade Zone to achieve five strategic positioning functions,this paper summarizes the experience and existing problems,and puts forward suggestions for better serving high-level opening up by referring to the experience of selected countries,including improving tax policies and tax coordination mechanisms,and enhancing the quality and efficiency of tax service.

关 键 词：高水平对外开放 税收政策 智慧税务 营商环境 

分 类 号：F810.42[经济管理—财政学]