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近年来,我国经济在快速发展的同时,区域经济发展差距也日趋明显。作为国家宏观调控主要手段的税收政策是影响区域经济发展差距的一个重要因素。导致我国区域经济发展差距过大的税收政策因素包括:税制存在缺陷、税收优惠政策逆向调节、税收返还制度设计不合理等。为发挥好税收政策在缩小区域经济发展差距方面的调节作用,当前应进一步深化税制改革,完善税收优惠政策和税收返还制度。
In recent years, with the rapid development of China’s economy, the gap in regional economic development has also become increasingly clear. The tax policy as the main means of national macro-control is an important factor that affects the disparity in regional economic development. The tax policy factors leading to the disparities in regional economic development in our country include: defects in tax system, reverse regulation of preferential taxation policies and unreasonable design of tax return system. In order to give full play to the regulatory role of a good tax policy in narrowing the disparity in regional economic development, we should deepen the reform of the tax system and improve the tax preferential policies and the tax return system.