论文部分内容阅读
福建省靠近长珠增长极,由于受极化效应影响,属于净税收流出地,当前阶段提升税收竞争力十分必要。而从县域经济发展的重要意义,以及我省县域发展的现实情况看,提升县域税收竞争力,形成区域核心税源,增强地方财力,已经成为影响全省发展的现实问题。本文运用经济实力、产业结构、城镇化水平、开放度、政府投入、科学与技术、人力资源与生活质量、政策与环境等9个一级指标,对晋江税收竞争力情况进行深入研究。在此基础上,提出提绩增效,优化税收环境;统筹兼顾,城乡协调发展;因地制宜,打造核心税源;创新发展,推进试点建设等四个方面的工作建议。
Fujian Province is close to the growth pole of Changzhu. Due to the polarization effect, it belongs to the net tax revenue flow. It is very necessary to enhance tax competitiveness in the current stage. However, from the important significance of county economic development and the actual situation of the development of county in our province, it has become a practical problem that affects the development of the whole province, enhances the tax competitiveness of the county, forms the core tax source of the region and enhances the local financial resources. This article uses the nine first-level indicators of economic strength, industrial structure, urbanization level, openness, government investment, science and technology, human resources and quality of life, policies and environment to conduct an in-depth study on the tax competitiveness in Jinjiang. On the basis of this, we put forth proposals on efficiency improvement, optimization of tax environment, overall planning and balanced development of urban and rural areas, construction of core tax sources in line with local conditions, innovation and development, and promotion of pilot projects.