城市税源引进机制的研究

• 作 者: 徐东
• 机 构: 山东省青岛市李沧国家税务局,
• 出 处: 税务研究
• 发表日期: 2006年02期
• 关键词: 税源 税源经济 地方政府 城市税源 经济增长 税源调查 税收政策 地方经济 税收收入 税源管理

发展税源经济是从经济源头上促进地区经济增长的一种模式,建立有效的城市税源引进机制、发展税源经济成为地方政府关注的焦点。本文从城市税源引进机制的发展条件、税务部门应发挥的职能作用,企业、税务部门、地方政府如何协作等方面对城市税源引进问题进行了分析,并在此基础上提出地方发展税源经济的具体对策建议。

The development of a tax-source economy is a model of promoting regional economic growth from the economic source. Establishing an effective introduction mechanism of tax sources in cities and developing a tax-source economy have become the focus of local governments. This article analyzes the introduction of city tax sources from the aspects of the development conditions of urban tax source introduction mechanism, the function functions that tax departments should play, how enterprises, tax departments and local governments collaborate, and on this basis, puts forward the concrete conditions of local tax source economy development Suggestions.