中部崛起是我国现阶段经济发展的重点,为了实现其目标,必须对中部实行税收优惠政策。但是现行的税收政策对中部崛起具有诸多不利影响,表现在生产型增值税、所得税及资源税等。本文认为,为了全国经济的平衡发展,应对中部应实行消费型增值税,完善中部的资源税,对所得税实行优惠。 The rise of Central China is the focus of our country’s economic development at this stage. In order to achieve its goal, we must implement preferential tax policies for central China. However, the current taxation policy has many adverse effects on the rise of Central China, as demonstrated by the production-type value-added tax, income tax and resource tax. This paper argues that for the sake of the balanced development of the national economy, a consumer-oriented value-added tax should be implemented in the middle part of China and the resource tax in the central part should be perfected.