粤港澳大湾区经贸关系下的税制协调研究.pdfVIP

粤港澳大湾区经贸关系下的税制协调研究 摘要 从本世纪初开始，由中央人民政府主导，与香港特别行政区政府、澳门特别行政 区政府，陆续签订一系列经济合作协议，将粤港澳三地的合作列入国家及地区发展规 划纲要，从而促进粤港澳地区的深度融合、互通合作。2017 年，《政府工作报告》正 式提出，研究制定粤港澳大湾区城市群发展规划纲要，大湾区发展上升至国家战略。 粤港澳大湾区，是广州、佛山、肇庆、深圳、东莞、惠州、珠海、中山、江门 9 个内 地城市和香港、澳门两个特别行政区深度融合形成的城市集群。然而,由于内地与港澳 地区税制的差异，大湾区在经贸合作过程中的税收方面存在着许多问题，有必要研究 出台切实可行的三地税收协调机制。本文将根据粤港澳大湾区的新型经贸关系，分析 三地经贸合作中现有的税收协调问题，结合国际税收协调实践经验，对大湾区税制协 调的总体思路提出建议。 关键词：粤港澳大湾区、经济一体化、税收协调 Research on the tax system coordination under the economy and trade of Guangdong-Hong Kong-Macao Greater Bay Area Abstract Since the turn of the century, dominated by the central peoples government, and the government of the Hong Kong special administrative region, Macao special administrative region, has a series of economic cooperation agreement, will work of Guangdong province, Hong Kong and listed in the national and regional development planning outline, thus promote the depth of the fusion between Guangdong region, mutual cooperation. In 2017, the government work report formally proposed to study and formulate the outline of the development plan for the Guangdong-Hong Kong-Macao greater bay area city cluster, and the development of the greater bay area became a national strategy. Guangdong-Hong Kong- Macao Greater Bay Area is a city cluster formed by the deep integration of Guangzhou, Foshan, Zhaoqing, Shenzhen, Dongguan, Huizhou, Zhuhai, Zhongshan, Jiangmen and the Hong Kong and Macao special administrative regions. However, due to the differences in tax systems between the mainland and Hong Kong and Macao, the greater bay area has many problems in tax revenue in the process of economic and trade cooperation. Therefore, it is necessary to study and establish a feasi