2008年9月,国务院批准武汉城市圈为全国资源节约型和环境友好型社会(以下简称“两型社会”)综合配套改革试验区,这对湖北省的发展是一次千载难逢的历史机遇。因此,研究促进武汉城市圈“两型社会”建设的税收政策及措施,对湖北省乃至全国经济社会发展有着重要的现实意义。 In September 2008, the State Council approved the Wuhan metropolitan area as a comprehensive experimental zone for the reform of a resource-conserving and environment-friendly society (hereinafter referred to as “two-oriented society”), which is a once-in-a-century historic opportunity for the development of Hubei Province. Therefore, studying the tax policies and measures to promote the construction of Wuhan urban agglomeration “two-oriented society ” is of great realistic significance to the economic and social development in Hubei Province and the whole country.