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近几年来,区域合作是国内、国际经济发展的大趋势,在原有的长三角、珠三角、环勃海、西部地区的区域合作基础上,泛珠三角区域的概念应运而生。九省两地区的经济发展的现状决定了区内存在税收差异,导致税收的恶性与良性竞争,因而需要税收协调,其中拓展新税源是区域内税收协调的重要思路。
In recent years, regional cooperation has become a general trend of domestic and international economic development. Based on the original regional cooperation in the Yangtze River Delta, Pearl River Delta, Central Bohai Sea and western regions, the concept of the Pan-Pearl River Delta region has emerged. The status quo of economic development in the nine provinces and two regions determines the tax differences in the region, leading to the vicious and benign competition of tax revenue, thus requiring tax coordination. Among them, expanding the new tax source is an important idea for tax coordination within the region.