（金融学专业论文）CEPA在珠海实施成效及地方税收管理问题研究.pdf

2 提 要 cepa 的实施给港澳吹来经济复苏的东风也给珠海带来加 快发展的良好机遇如何加强对进入国内市场的港澳经济体的税收 管理问题也随之而来本文从法治建设征管措施和纳税服务等多 个层面对这一问题的产生进行探讨并对如何在 cepa 实施后加 强和完善地方税收管理提出建议 中图分类号f8 关 键 词珠 海cepa实 施地 方 税 收 征 管 a r e s e a r c h f o r t h e lo c a l t a x m a n a g e m e n t r e f le c t e d f r o m t h e imp le me n t a t io n o f t h e c e p a in z h u h a i ab s t r a c t a s t h e c lo s e r e c o n o mic p a r t n e r s h ip a r r a n g e me n t ( c e p a ) m o v e s in t o o p e r a t io n a l mo d e , t h e c o o p e r a t io n b e t w e e n h o n g k o n g increase the information network connection between tax 4 department and other government departments such as customs, industry commercial, national taxation, polices and banks, etc., increase the information exchange with foreign counterparts. thus, the tax department can monitor and access taxpayers information accurately and thoroughly.improve the communication between local and tax departments from hongkong and macau rules and policies regarding tax information exchange must be laid out in detail to simplify the procedure, improve the efficiency and quality of tax collection. the information exchange with hongkong and macau, which is in the areas of production price, income and interest transfer, should increase extensively, such that the monitoring and tax management of the foreign-related business can be improved and formalized. 5)improve the tax management of the businesses in the cross- board industry district between zhuhai and macau. the cross-board industry district should serve as the experiment district for further economic cooperation between zhuhai and macau. the tax department should assign specific person to take responsibility, and generate specific record of the taxpayers of the cross-board industry district. whats more, information exchange between zero tariff district and cross-board industry district should be established to assure any change to be observed. to be complete, the information share between the tax department, district management committee and taxpayer should be transparent. based on the above proposals and solutions, in order to facilitate the implementation of the cepa, the tax department should face the difficulties and challenges with positive attitude, and do our best to improve tax management. so the t