粤港澳大湾区税收现代化共治共享实践路径探索

中图分类号：F475.0 文献标识码：A 文章编号：1004-0714（2026）01-0036-04

Exploring the Practice PathofTax Modernization Co-Governance and Sharing in Guangdong-Hong Kong-Macao GreaterBayArea

LIAOJunhao，LIHuiying，ZHONGZhilin （FacultyofccoutigndFanceZuaillgeoeingsitutenlog9oaiangdona）

Abstract：This paper makes anin-depth study of thetax modernization co-governanceand sharing modelin theGuangdong-HongKong-Macao Greater Bay Area，and analyzes theimportantroleofthismodelin promoting regionalintegration，optimizing the businessenvironment and enhancing international competitiveness.In viewofthedifferencesintax systems，conflictoftaxjurisdictionand imperfect informationsharing mechanism，this paper puts forward some policy suggestions on strengthening tax system coordination，clarifying taxjurisdictionand strengtheninginformation sharingand exchange mechanism.Thestudyaimstopromotethe modernizationof the tax governance system in the Guangdong-Hong Kong-Macao Greater Bay Area and promote high-qualityregional economic development.

Keywords：Guangdong-Hong Kong-Macao Greater Bay Area;Tax Modernization; Co-Governance and Sharing;Tax Coordination;Efficiency of Collection and Administration

一、引言

随着全球经济的深度融合和中国特色社会主义进人新时代，由我国香港特别行政区、澳门特别行政区和省珠三角九市所组成的粤港澳大湾区作为国家重大发展战略的承载地，其税收现代化建设在推动区域一体化、优化营商环境、提升国际竞争力等方面扮演着举足轻重的角色。（剩余7010字）