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经济区产业集群发展中税收职能作用的研究

Studies of the Tax Effective Support for Economic Zone-industrial Cluster

【作者】 刘伟刚

【导师】 张丹竹;

【作者基本信息】 吉林大学 , 公共管理, 2013, 硕士

【副题名】以沈阳经济区为例

【摘要】 产业集群是指集中于一定区域内特定产业的众多具有分工协作关系、不同规模等级的企业与其发展有关的各种机构、组织等主体,围绕共同合作发展愿景,通过纵横交错的网络关系,构成的相互联系、紧密合作、共同发展的一种新空间经济组织形式,为当今世界经济发展的主流方向或趋势之一。新中国成立以来,特别是改革开放后,我国一些地区,尤其是沿海地区具有产业集群特征的“块状经济”得到迅猛发展,并已经成为推动我国区域经济增长的重要形式。沈阳经济区是经国务院同意、国家发改委正式批准的国家新型工业化综合配套改革试验区,包括辽宁省中部、以沈阳市为中心的八个城市,目前已经形成具有一定规模的产业集群形态。从启动机制上看,沈阳经济区产业集群是以政府主导为主、民间自发为辅的产业集群。从工业等产业类别上看,沈阳经济区产业集群涉及国家发展战略问题。伴随着沈阳经济区产业群的酝酿、培育以及发展,税务机关主动融入、有效作为,围绕服务新型工业化综合配套改革试验区、助推沈阳经济区产业集群、促进经济社会和谐发展发挥了积极作用。

【Abstract】 The concept of industry cluster means that a number of different scales enterprisesin the labor relations of industry-specific divisions,which gathered in a certain areaworked and developed with a variety of relative organizations mainly via the crossnetwork of relationships. The industrial cluster is the very important industrialdevelopment phenomenon in the world since the60years of20th century, it hasbecome one of the mainstream of world economic development. It is a new closelylinked economic organization. Since China started the reform and opening policy, insome regions,especially in coastal areas, the economy with the characteristics ofindustrial clusters has gotten a rapid development, which is called “lump economy”. Atpresent, this kind of economy already became an important way to promote regionaleconomic growth in China. Under the agreement of the state council, ShenyangEconomic zone as the new industrialized and comprehensive reform pilot area officiallyapproved by the State Development and Reform Commission. Nowadays a kind ofeconomy model with the characters of industrial clusters has been formed in ShenyangEconomic Zone, including eight central cities of Liaoning province.In theperspective of the industrial category,it is a matter of national development strategies.From the sense of the starting mechanism, the Shenyang Economic Zone economy,which is a government led and is voluntarily supplemented by private economicalgroups. Under the effective support of tax authorities,this form of the economy has a important and practical sense to the mid time economic development of ShenyangEconomic Zone。With the fermenting cultivating and the developing of the ShenyangEconomic Zone,tax department should take the initiative, effectively give a full use totax functions for serving the new industrialization comprehensive reform pilot area,boosting industrial clusters in Shenyang Economic Zone to promote the harmoniousdevelopment of economy and society.

  • 【网络出版投稿人】 吉林大学
  • 【网络出版年期】2014年 04期
  • 【分类号】F812.42
  • 【下载频次】41
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