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伴随国家“一带一路”大战略的实施和推进,作为21世纪海上丝绸之路重要的桥头堡,深圳正面临着前所未有的发展机遇。如何融入国家大战略参与全球竞争,是深圳当下面临的新的历史任务。新时期的战略定位和角色要求,对深圳现有的税收制度提出了严峻的挑战。鉴于当前形势,深圳税收的未来亟须从角色定位、税务环境、个税政策、税收服务以及征管体制现代化等方面进行全方位的改革探索,以适应国家大战略对于深圳发展的需要。
With the implementation and promotion of the national “Belt and Road” grand strategy, as an important bridgehead in the 21st century maritime Silk Road, Shenzhen is facing unprecedented opportunities for development. How to integrate into the grand strategy of the whole nation to participate in global competition is a new historical task now facing Shenzhen. The strategic positioning and role requirements in the new era have posed severe challenges to the present tax system in Shenzhen. In view of the current situation, it is imperative to carry out a full range of reform and exploration in terms of role orientation, tax environment, individual taxation policies, taxation services and the modernization of tax collection system in order to adapt to the needs of the national grand strategy for the development of Shenzhen.