北京理工大学珠海学院2020届本科生毕业论文粤港澳大湾区经贸关系下的税制协调研究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、税收协调北京理工大学珠海学院2020届本科生毕业论文ResearchonthetaxsystemcoordinationundertheeconomyandtradeofGuangdong-HongKong-MacaoGreaterBayAreaAbstractSincetheturnofthecentury,dominatedbythecentralpeople'sgovernment,andthegovernmentoftheHongKongspecialadministrativeregion,Macaospecialadministrativeregion,hasaseriesofeconomiccooperationagreement,willworkofGuangdongprovince,HongKongandlistedinthenationalandregionaldevelopmentplanningoutline,thuspromotethedepthofthefusionbetweenGuangdongregion,mutualcooperation.In2017,thegovernmentworkreportformallyproposedtostudyandformulatetheoutlineofthedevelopmentplanfortheGuangdong-HongKong-Macaogreaterbayareacitycluster,andthedevelopmentofthegreaterbayareabecameanationalstrategy.Guangdong-HongKong-MacaoGreaterBayAreaisacityclusterformedbythedeepintegrationofGuangzhou,Foshan,Zhaoqing,Shenzhen,Dongguan,Huizhou,Zhuhai,Zhongshan,JiangmenandtheHongKongandMacaospecialadministrativeregions.However,duetothedifferencesintaxsystemsbetweenthemainlandandHongKongandMacao,thegreaterbayareahasmanyproblemsintaxrevenueintheprocessofeconomicandtradecooperation.Therefore,itisnecessarytostudyandestablishafeasibletaxcoordinationmechanismamongthethreeregions.BasedontheneweconomicandtraderelationsbetweenGuangdong,HongKong,Macaoandthegreaterbayarea,thispaperanalyzestheexistingtaxcoordinationproblemsintheeconomicandtradecooperationbetweenthethreeregions,andputsforwardSuggestionsontheoverallideaoftaxcoordinationinthegreaterbayareabasedonthepracticalexperienceofinternationaltaxcoordination.Keywords:Guangdong-HongKong-Macaogreaterbayarea,economicintegration,taxsystemcoordination北京理工大学珠海学院2020届本科生毕业论文目录一、绪论................................................................................................................................................1（一）研究背景及意义.........................................................................................................................11.粤港澳大湾区税收制度背景......................................................................................................12.研究意义......................................................................................................................................2（二）研究现状.....................................................................................................................................31.国内研究现状............................................................................................................
