摘要对于中西部和东部要想达到协调发展，东部地区实现产业结构升级和一些丧失优势产业的转移是发展机制之一。中部地区作为接受转移产业的主要优势在于拥有潜在的市场、区位特点，同时廉价丰富的劳动力资源也为其提供了更为便利的条件。现在很多企业为了成长实施区域迁移，而企业迁移则源于企业对利益的追逐、灵活机制的运行，同时企业内部经营成本的提升和企业集群也是进行战略成长的一项重要因素。在企业经营过程中税收筹划很重要，因此对于迁移企业来说有关承接地政策则是企业进行评估的重要选项之一。所以对于承接产业的转移研究中从税收角度进行推入，同时对于税收的合理利用以及其优惠政策和杠杆作用都是企业进行跨区研究的重要课题之一。以下内容主要是通过对承接地的产业现状到税收政策等方面进行比较从而提出更完善的承接政策建议。而内容重点则围绕产业转移、税收现状和产业现状以及税收政策进行讲解。关键词：承接地；税收政策；产业转移AbstractIntheMidwestandeasttoachievethecoordinateddevelopmentoftheeasternregion,realizetheupgradingoftheindustrialstructureandsomelossofadvantageindustrytransferisoneofthemechanismsofdevelopment.Thecentralregionasthemainadvantagetoacceptthetransferofindustryistohavethepotentialmarket,regionalcharacteristics,atthesametime,cheapandabundantlaborresourcesandalsoprovidemoreconvenientconditionsfor.Nowmanyenterprisesinordertogrowtheimplementationofregionalmigration,andmigrationisderivedfromtheenterprisetotheinterestsofthechase,flexiblemechanism,oneofthemostimportantfactorsandenhancetheinternalmanagementcostandenterpriseclusteristhestrategicgrowth.Inthecourseofbusinesstaxplanningisveryimportant,soforthemigrationofenterprisesrelatedtopolicyisoneoftheimportantoptionforassessmentofenterprise.Sotoundertakethetransferofindustryfromtheangleoftaxinto,atthesametimefortherationaluseoftaxandpreferentialpoliciesandtheleverageeffectisoneoftheimportanttopicofenterpriseacross.Thefollowingisthemaincontentthroughcomparingandputsforwardpolicysuggestionstoperfecttheundertakingtotheindustrytothetaxpolicy.Whilethecontentfocusonindustrytransfer,taxstatusandthestatusquoandtaxpolicytoexplain.Keywords:undertakingindustrialtransfer;taxpolicy;目录摘要............................................................................................................1一、引言....................................................................................................4（一）研究背景........................................................................................4（二）研究意义........................................................................................4（三）研究方法........................................................................................7（四）研究内容........................................................................................7二、产业转移税收政策相关理论...........................................................8（一）产业转移........................................................................................8（二）税收政策........................................................................................8（三）税收因素对企业迁移的影响........................................................9三、承接地税收政策与企业迁移的实证分析......................................11———以湖南湘南、安徽皖江城市带、海南海口为例......................11（一）湖南湘南......................................................................................11（二）安徽皖江城市带...........................
