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产业集群与税源集聚的耦合是指产业集群与税源集聚两个系统通过各自的耦合元素产生相互作用、彼此影响的一种现象。本文从消费结构、产业结构、城市化水平以及国际化水平四个方面分析产业集群与税源集聚的耦合关系,认为产业集群与税源集聚耦合的最基本理论依据就是税收与经济的关系原理。建议首先要坚持从经济到税收的工作思路,实施产业集群战略,支持产业集群发展;其次要改革和完善税收制度,推行依法治税,为产业集群发展营造优越的税收环境;最后还要加强产业集群区的税源管理。
The coupling between industrial cluster and tax source agglomeration refers to the phenomenon that the two systems of industrial cluster and tax source agglomeration interact and influence each other through their respective coupling elements. This paper analyzes the coupling relationship between industrial cluster and tax source agglomeration from four aspects: consumption structure, industrial structure, urbanization level and international level. It is concluded that the most basic theoretical basis for the coupling between industrial cluster and tax source is the relation between taxation and economy. First, it is necessary to adhere to the work train of thought from economy to taxation, implement industrial cluster strategy and support the development of industrial clusters; secondly, reform and improve the tax system, promote tax administration according to law, and create a favorable tax environment for the development of industrial clusters; finally, strengthen industries Tax source management in the cluster area.