摘要
2010年《海峡两岸经济合作框架协议》的签署标志着海峡两岸贸易关系进入一个新时期,为深化闽台产业对接注入新动力。本文通过区位商和产业动态集聚指数的相互关系,构建模型,运用相关数据,对福建省以及厦门市的产业竞争力进行实证分析,并结合两地的产业竞争力实际提出有针对性的促进两岸产业对接的税收政策。
the ECFA signed on June 29% 2010 indicates a new stage of trade relations between the two sides of Taiwan Straits which injects new blood for further deepening the cooperation between Fujian and Taiwan industries. By discussing relations of locational quotient and convergence index of the industry, constructing model and utilizing relevant data, this paper analyzes the industrial competitiveness of Fujian Province and Xiamen city and then puts forward some tax policy suggestions to deepen the industrial cooperation based on the competiveness of Fujian and Taiwan.
出处
《涉外税务》
北大核心
2012年第4期64-68,共5页
International Taxation In China
关键词
产业集聚
产业对接
税收政策
Industrial clustering Industrial cooperation Tax policy
