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在现行以产业优惠为主、区域优惠为辅的税收格局下,税收优惠政策所发挥的作用更为明显。文章以贵州省部分新建开发区为例分析目前税收优惠管理现状,提出从“权利-权力”配置角度进行税收优惠规范管理或是今后产业发展升级过程中需关注的问题。
Under the current tax structure, which is mainly based on industrial concessions and supplemented by regional concessions, the preferential taxation policies play a more pronounced role. This paper takes some newly-built development zones in Guizhou Province as an example to analyze the current situation of tax preference management and put forward some problems that should be paid attention to in the management of tax preferential regulation from the angle of “rights - power” allocation or the industrial upgrading in the future.