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粤港澳大湾区空港产业高质量发展财税政策探讨

文章摘要

航空运输、商业航天、低空经济等空港产业高质量发展离不开财税政策的支持。本文介绍了财税政策支持粤港澳大湾区空港产业高质量发展的背景,分析粤港澳大湾区空港产业高质量发展存在的问题,总结归纳国内外财税政策支持空港产业发展的经验,提出多渠道筹措财政资金、实施差异化财税政策、合理安排使用专项基金、逐步完善绿色税收体系等政策建议。

Abstract

The high-quality development of air transportation,commercial spaceflight,low-altitude economy and other airport industries cannot be separated from the support of fiscal policies. The thesis introduces the background of fiscal policy support for the high-quality development of airport industry in Guangdong-Hong Kong-Macao Greater Bay Area,analyzes the problems in the high-quality development of airport industry in Guangdong-Hong Kong-Macao Greater Bay Area,summarizes the domestic and international experience of fiscal policy support for the development of airport industry,and puts forward the policy suggestions of multi-channel financing,implementation of differentiation of fiscal policy,rational arrangement of the use of special funds,and gradual perfection of the green tax system.

作者简介
苏明:苏明,广东外语外贸大学南国商学院空港经济协同创新研究中心副教授,主要研究方向为空港经济、产业经济。