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现有研究成果以全国各地均质性为暗含的假设前提,关注产业间以及税种间的税负差异,而地区间税负差异几乎成为主流研究的盲点。我国按产业升级导向设计的现行税制和分税体制具有合理性,但在各地既有产业结构下,加大了地区间财税收入的差异,导致区域间财政经济失衡、各地间税负不公,地区税收和税负错位,从制度上阻碍了地区协调发展战略的推进。本文基于我国三大地区的产业结构,拟破解税制导向的悖论,提出相应的对策。
The existing research results are based on the hypothetical premise that the homogeneity across the country implies that the differences in tax burden between industries and tax categories are concerned, while the differences in tax burden between regions almost become the blind spot of mainstream research. However, under the existing industrial structure in all parts of the country, the differences in fiscal revenue and tax revenue between regions have been widened. As a result, the fiscal and economic imbalances between regions and the unfair tax burden across regions have been found. In the regions Dislocation of tax revenue and tax burden has hindered the advancement of the strategy of coordinated regional development from a system perspective. Based on the industrial structure of the three major regions in our country, this article intends to solve the paradox of tax system orientation and put forward corresponding countermeasures.