总部经济模式下的税源特点分析①

CharacteristicsofTaxResourcesintheEconomicModeofHeadquartersAnalysisYANGHong(100081)[],,,Abstract:Headquarterseconomyisanewconceptaccompanyingwiththedevelopmentofeconomicglobal2izationandinformationindustry.Thegatheringofheadquartersenterpriseinacentralcityofaterritorywillproducetheeffectoftaxcontribution.Treatingthecharacteristicsinheadquarterseconomycorrectlyisveryim2portantfortheresearchonthecontributionofheadquarterseconomytoterritoryeconomy.[]Keywords:HeadquartersenterpriseHeadquarterseconomyCharacteristicsoftaxresources[]F8101422[]A[]1000-1549(2004)12-0015-05,,,,,,,,,,,(),,,,,,,,,,:(1),;(2),;51200412:2004-9-28:(1963),,,©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.(3),,;(4),;(5),()(),,,,,,,,,,,,,;,,,,,,,,:,,,,,,,,,,,,,,,,(),,,,,(),,,,,,,,GDP,GDP,,,,,,,,GDP,61200412©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.20,,,GDPGDP,GDP,,,,,,,GDPGDP,GDP,,GDP,,GDP,,70-80%;1998-2001,55.2%,,,20022%,10,70%;80%,,,GDP90%,80%10,2%,,GDP,,,,,()(),,,1.,,(),(),,(),:(1),,,(),,,,,,,,,,71200412©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.(2),,,,,,,,,,,,,,,:,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,(),,,2.,,,,,,,,,,,,,,,,,,,,,,,81200412©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.,,(),:;;;,,,1.:(1),;(2);(3);(4);(5)5%,,33%,,;,;,,,,,,2.()(),5%,,,,,,3.,17%,,,,,,,,,,,:[1],1[M]11[2]1[M]1,20041[3]1(2003-2004)[M]1,20031[4]1[M]1,20031[5]1(2003-2004)[M]1,20041(:)91200412©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.