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| 税收视角下的粤港澳大湾区创新协调发展 摘 要 我国粤港澳大湾区在发展的过程中，因三地税制的不同而必须进行相应的税收协调。对于三地个人所得税的差异，粤港澳大湾区可以出于吸引人才的原则，在个税上继续扩大优惠力度和范围，增加专项扣除；对于企业所得税的差异，为了吸引更多科创产业进入大湾区，在企税上可以适当降低税率，对于部分科技产业可以进一步加强优惠力度；在关税上的差异，现有政策已经消除了粤港澳三地内部的关税壁垒，进一步的措施建议继续扩大关税协调范围，减小三地的税负差异；整体考虑大湾区的协调进程，建议成立高级别税收协调机构，统筹协调三地因税制不同而出现的问题，并积极利用现代科学技术，简化办税程序，建立有效的税收监管机制。在税收各个方面不断地进行创新和改革，探索出最适合粤港澳大湾区税务协调的方法。 关键词：税收协调；科技创新；个税优惠；监管机制 Abstract During the development process of the Guangdong-Hong Kong-Macao Greater Bay Area in our country, it has to implement corresponding coordination of tax revenue due to difference in individual income taxes among the three regions. Therefore, it is recommended that the Guangdong-Hong Kong-Macao Greater Bay Area should continue to enlarge the preferential areas and add the special deduction based on the individual income taxes and the principle of attracting more talents. As for the differences in corporate income taxes, it is supposed to properly reduce the tax rate on the basis of the corporate income taxes to appeal to more technological innovation enterprises to enter the Greater Bay Area. With regard to a part of technological industries, it is advised to enhance the preferential strength. As to the divergence in tariff, the existing policy has removed the tariff barriers within the Guangdong-Hong Kong-Macao areas, so it is recommended to further enlarge the coordinated range of the tariff and bridge the gap of tax burdens among the three areas. Considering the coordinated progress of the Greater Bay Area as a whole, it is supposed to establish a senior coordination institute of tax revenue to make overall coordination for problems emerging from the differences of tax systems in the three areas. Moreover, it is advised to effectively make use of the modern scientific technology, simplify the procedures of dealing with taxes, set up effective tax supervision system, make continuous innovation and reforms in various aspects of taxes, and explore the most suitable method for tax coordination in the Guangdong-Hong Kong-Macao Greater Bay Area. Key words: Tax Harmonisation；Science and Technology Innovation；Preferential Individual Income Tax；Regulator |
