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随着分工和专业化的纵深发展,区域专业化已成为我国经济趋势不可逆转的发展方向,可从产业之间的垂直关联、运输成本和劳动力要素流动性等几方面来研究其形成机理。为了适应和促进区域专业化趋势,从税收专业化建设角度看,首先要注重税收制度专业化,加强有利于强化垂直关联、减轻企业运输成本并支持国内劳动力要素流动的税收制度建设;其次要注重税源管理专业化,分规模、分行业、分要素、分区域管理,以增强税源管理的集约性、有效性、功能性和针对性。
With the deepening of the division of labor and specialization, regional specialization has become an irreversible trend of development in our country. Its formation mechanism can be studied from several aspects such as the vertical correlation among industries, transportation costs and the mobility of labor factors. In order to adapt to and promote the specialization of the region, from the point of view of tax specialization, we must first pay attention to the specialization of the taxation system, strengthen the taxation system that is conducive to strengthening vertical links, reducing the transportation costs of enterprises and supporting the flow of domestic labor forces. Tax source management specialization, sub-scale, sub-sectors, sub-elements, sub-regional management, in order to enhance the tax revenue management intensive, effective, functional and targeted.