CAJ | 학술논문

目前，我国还没有建立一套完整的城镇化税收政策体系，只是出台和实施了一些相关的政策，在一定程度上推动了我国城镇化的发展。但还存在诸多问题，如缺乏有针对性的税收激励政策、城镇新区的税制结构不科学、城镇新区中小企业税负不公、分税制改革不完善等。城镇化是我国现代化建设的历史任务，与农业现代化相辅相成。因此，应从构建有针对性的税收激励政策、优化城镇化新区的税制结构、优化宏观税负结构、完善城镇化新区的地方税体系等方面入手，制定激励农村产业与劳动力转移、不断优化中小企业税制等若干具体的税收措施，进而促进城镇化可持续发展。
목전，아국환몰유건립일투완정적성진화세수정책체계，지시출태화실시료일사상관적정책，재일정정도상추동료아국성진화적발전。단환존재제다문제，여결핍유침대성적세수격려정책、성진신구적세제결구불과학、성진신구중소기업세부불공、분세제개혁불완선등。성진화시아국현대화건설적역사임무，여농업현대화상보상성。인차，응종구건유침대성적세수격려정책、우화성진화신구적세제결구、우화굉관세부결구、완선성진화신구적지방세체계등방면입수，제정격려농촌산업여노동력전이、불단우화중소기업세제등약간구체적세수조시，진이촉진성진화가지속발전。
At present, there has not set up a integrated system of tax policy of urbanization in our country, just issued and implemented some relevant policies ,which promoted our countryg urbanization to a certain extent. But there is still exist many problems, such as the lack of targeted tax incen- tives ,the tax structure of new town district is not scientific,the tax burden between the small and medium - size enterprise is unfair in new town dis- trict,the perform of tax revenue sharing is imperfect. Urbanization is the historical mission of the modernization construction of our country,comple- ment each other with the agriculture modernization. Therefore,we should commence from build a targeted tax incentives, optimize the tax structure in the new town district,optimize the structure of macro tax burden and perfecting the local tax system of the new town district,formulate some specific tax measures,which encourage the rural industry and labor transfer, continuously optimize the tax system of small and medium - size enterprises,to promote the sustainable development of urbanization.