The Tax Policy Research Of Industrial Transfer Demonstration Region Of The City-cluster Along The Yangtze River In Anhui Province

Wanjiang City belt is the first national demonstration area planning as the theme of’transfer of industry".Wan jiang city belt is the core of the economic development growth pole in anhui province.The Anhui provincial government and municipal government also actively create Wanjiang City belt to become the regional economic development platform of the policy of assemble, assemble capital, assemble talent.In a certain extent, under the the dual role of the market mechanism and the government to promote, Wanjiang City belt industrial transfer is to maximize the interests of enterprises by driving the spontaneous behavior. Therefore, In the industrial transfer process of the eastern coastal cities and urban circle, Wanjiang City belt should be with the market oriented, complemented by the support of the government.and then, Through a series of policy effect of superposition and the combination of domestic and foreign success experience, and demonstrative area formed with the characteristics of modern industrial division of labor, layout and system.The tax policy is an important means for the regulation of regional economic development, It uses the price mechanism, effecting on the regional economy of various aspects, such as:business investment, product supply and so on. Therefore, It is the urgent need of attention and a subject of concern to use the reasonable preferential tax policies in the transfer process of building industrial transfer. This paper is a reference for tax related theories of industrial transfer of Wanjiang City strip foundation. Tax burden is the core of tax policy.This paper mainly quotes Arthur Laffer "Laffer curve" to illustrate the problem. At the same time, The government is not plays the leading role, but be with the market oriented in the development of the market economy. This paper refers to the principle of tax neutrality, in order to achieve the excess tax minimization, In addition, from the point of view tax policy in the mechanism of action and effect, This is the theory basis matting for the following chapters, Then this paper is based on the analysis of the current situation of Wanjiang City Belt tax. From three aspects of the industry current situation, current situation of the tax revenue, tax policy present situation in2006-2010year and2010.It is to illustrate the differences between Wanjiang City belt and the regional, Compared between the actual situation in the province, the demonstration area and the Yangtze River Delta, Pearl River Delta and in some cities. and also this paper makes a brief discussion of tax policy which is in carried by Anhui Province National and Local Tax, laying the groundwork for the industrial policy.In addition, this article also carries the empirical analysis of the tax status quo of Wanjiang City Belt. On the one hand, The article is the horizontal comparison of Wanjiang City belt and Beijing, Shanghai, Jiangsu and other developed cities in the level of tax burden, On the other hand, this article is the longitudinal comparison and verification of the demonstration zone within the city and the demonstration zone in the tax burden and tax elasticity coefficient. This is to illustrate the effect of tax policy in the process of industry transfer. Next, Based on the front part of the discussion and certification,This paper puts forward the general strategy of tax policy from the industry point of view. And then from the aspects of VAT, income tax, environmental tax, resource tax and etc. This paper presents the tax policy on the targeted improvement strategy. and analysis the tax policy problems and improvement strategies. Again, From the policy options, the tax system of cooperation and sources of revenue management, The article puts forward the tax policy suggestions, in order to serve the economic development inFinally, in the undertaking of industrial transfer tax policy research, On the one hand,Wanjiang City belt should exert its industrial advantage,promote the industrial transfer and speed up industrial assemble efficiency demonstration area; On the other hand, Wanjiang City belt need to pay attention to the tax leverage to promote economic growth, and pay attention to all the aspects of coordinated sustainable development. Ultimately, the tax policy of thedemonstration area should promote the regional economic development, in order to provide a demonstration effect for the midwest regional industry transfer.