CAJ | 학술논문

发展新型开发区经济，在不同程度上带动着广西区内的整体经济势力。为了能够有效提高经济开发区的经济力量，基于经济、税收、产业、行业等的利益关系，通过以下几方面进行研究：第一，通过国内外的税收政策理论进行比较，从法制方面衡量税收的重要性；第二，结合南宁-东盟经济开发区的具体情况，展开园区内税收优惠政策分析；第三，针对开发区内的状况提出发展措施。最终得出采取增强区位优势，寻找差异化进行科学有效管理，提高信息化、智能化手段，加强税收制度建设等办法，将是提高开发区经济收入的最佳捷径。
발전신형개발구경제，재불동정도상대동착엄서구내적정체경제세력。위료능구유효제고경제개발구적경제역량，기우경제、세수、산업、행업등적이익관계，통과이하궤방면진행연구：제일，통과국내외적세수정책이론진행비교，종법제방면형량세수적중요성；제이，결합남저-동맹경제개발구적구체정황，전개완구내세수우혜정책분석；제삼，침대개발구내적상황제출발전조시。최종득출채취증강구위우세，심조차이화진행과학유효관리，제고신식화、지능화수단，가강세수제도건설등판법，장시제고개발구경제수입적최가첩경。
Development of new-type development zone economy, to various degrees, boosts the overall economic power of Guangxi. To increase the economic power of the economic development zone, and based on the interests relations between economy, revenues and industries, the article carries on research on the aspects as follows: (ⅰ) Make measurement of the importance of tax revenue from the perspective of legal system through comparisons of the domestic and foreign tax policy theories; (ⅱ) Make an analysis of preferential tax policies in the economic park by combining the specific cases in Nanning-ASEAN Economic Development Zone; (ⅲ) Present the devel-opment measures in light of the specific cases in the Economic Development Zone. The research findings reveal that we should fully utilize geographical advantages and track out differentiations in an effort to carry on effective scientific management, enhance informatization and intellectualization and strengthen the construction of the tax system, which would be the most effective shortcut to increase economic revenues in the development zone.