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与传统区域性税收优惠政策和产业税收优惠政策不同,主体功能区差别化税收政策是对符合主体功能区发展定位的经济行为进行激励,对与主体功能区发展定位相悖的经济行为实行抑制,是激励性税收政策和抑制性税收政策的有机结合。主体功能区差别化税收政策突破了片面注重区域间经济总量平衡调节的传统观念,将生态环境质量改善和国家整体竞争力提升作为调节目标,有利于促进不同类型主体功能区明确分工,发挥各自比较优势,实现人口、经济和生态服务在空间上的优化配置。
Different from the traditional regional tax preferential policies and industrial preferential tax policies, the differential tax policy of the main functional zones encourages the economic behaviors that are in line with the development of the main functional zones and restrain the economic activities that run counter to the development orientation of the main functional zones. Incentive Tax Policy and Inhibitive Tax Policy Organic Combination. The differentiated tax policy of the main functional zones has broken through the traditional concept of focusing on the balance adjustment of economic aggregates among regions. Taking the improvement of ecological environment quality and the overall national competitiveness as a regulatory target, it is helpful to promote the division of functions among different types of main functional zones and to play their respective roles Comparative advantage, to achieve the optimal allocation of population, economy and ecological services in space.