Research On The Optimization Of Tax Policy In China's Airport Economic Zone

In recent years,the airport economic zone has developed rapidly in China,and its influence on the economic development of the region has been expanding.It is becoming a new economic growth pole for many cities.At the same time,the taxation policy in the Airport Economic Zone has also had an important impact on the development of the airport economic zone.The construction of the airport and the development of the airport economic zone are inseparable from the guidance,support,and regulation of tax policies.The airport economy at different stages of development needs different taxation policies to promote its development to a higher stage;different areas of the airport economic zone require different targeted taxation policies.This objectively needs to have a tax policy system that is set up for the Airport Economic Zone.However,in reality,there are fragmentation problems,unsystematic or lack of relevance in the taxation policy of the Airport Economic Zone.This article combines the development characteristics of China's airport economy,analyzes the shortcomings of existing taxation policy areas in the airport,and proposes ideas and suggestions for optimizing taxation policies in the airport.The full text is divided into six parts.The first part is the introduction,clarifying the research background and significance,and reviewing the literature at home and abroad.The second part analyzes the related theories of tax policy optimization in the airport economic zone.It mainly includes the transmission mechanism of taxation policies to promote regional economic development,the tax policy promotes the development mechanism of the airport economic zone,as well as related theories such as the relationship between tax policy and the tax source structure in the airport economic zone.The third part analyzes the status quo and problems of taxation policy in China's airport economic zone.Mainly summarizing and analyzing the tax policies of different industries in different areas of the Airport Economic Zone and the tax policies of the different areas of the airport economic zone,it is found that the existing taxation policies applicable to the Airport Economic Zone have problems such as lack of laws and regulations,lack of targeted policies,and imperfect collection and management mechanisms,etc.Finally,a typical case analysis was conducted on the Beijing New Airport.In the fourth part,an empirical analysis of the impact of tax source quality and tax policy in the Airport Economic Zone.This section uses a grey relational model to analyze the tax source quality and taxation policies of the three airports.The analysis shows that the construction of the airport economic zone requires a tax policy that is biased towards infrastructure construction.The developing airport economic zone needs taxation policies that guide industrial upgrading.The mature airport economic zone is more of a tax policy that requires aviation to guide aviation and other industries.The fifth part is the experience of taxation policy in overseas airport economic zone.It mainly analyzes the tax policies of the internationally renowned airport economic zones and summarizes the main experiences of their use of tax policies to promote the optimization of the industrial structure and the construction of tax sources in the airport economic zone.The sixth part is to optimize the ideas and suggestions for taxation policies in the Airport Economic Zone.It is believed that the formulation of taxation policies in the Airport Economic Zone must take into consideration factors such as the "development level","regional differences",and "functional area divisions" in the Airport Economic Zone.According to the different stages of development(airport construction,the advancing airport economic zone under development,and the airport economy during the mature period),different tax policies are selected.It is also necessary to formulate a tax policy based on the unified policies formulated by the central government,combining the specialties of regional economic development,so as to avoid the homogenization of the National Airport Economic Zone and better play the important role of the Airport Economic Zone in regional development.