A Study On The Commonness And Differences Of Fiscal And Tax Policies Of The State-level New Areas

The establishment of State-level New Areas is the latest policy tool for the country to deepen the reform and the new economy in order to solve the reform and development issues.The development of the the State-level New Areas has profoundly affected the development of the national economy.The author through the analysis of policy support and the 18 State-level New Areas,analysis for the performance of fiscal policy;summed up the general characteristics of national district fiscal policy are as follows: the preferential national district fiscal policy pre-approved,in recent years,the State-level New Areas preferential fiscal policy approved;the central fiscal policies to support efforts to reduce.Provincial fiscal support policy efforts to increase fiscal support;industrial,financial and taxation support three less;financial incentives to support policies,the preferential tax policy;investment,bigger and stronger force of preferential taxation,innovation enterprise attention,and expounds the common problems of the current national fiscal policy.In addition,some State-level New Areas also have their own characteristics,such as the Pudong New Areas tax system "pilot";Xiangjiang New Areas to use fiscal policy to support the industrial agglomeration;Zhejiang Zhoushan Islands New Areas to establish marine industry investment fund;West Ham will integrate financial capital and PPP mode,the innovation of financial capital investment;Gui'an to support the construction of university town;attach importance to the role of "Liangjiang New Areas Financial Treasury funds" function;Lanzhou New Areas efforts to promote the "City Park" and so on.Overall,the current fiscal policy in the national district with investment,plays a positive role in encouraging and upgrading and sustainable development of economy and optimize the industrial structure,enterprise independent innovation,but there are also tax policy and New Areas industry positioning are not closely related and the lack of preferential.Therefore,suggested that the New Areas batch of national district to actively seek the central fiscal policy support,the national district to establish fiscal policies and New Areas leading industries are closely related,improve the local fiscal support policies and provide high-quality tax services etc.