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本文认为 ,税收支持和服务于西部大开发要突出重点 ,分类指导 ,而不是普遍优惠 ,遍地开花。为此 ,税收支持西部大开发必须遵循如下原则 :(1 )有利于西部地区资源的合理开发 ,有力保护和有效利用 ;(2 )有利于西部地区高新技术产业的发展 ;(3)有利于西部地区的对内对外开放 ;(4)有利于西部地区的经济结构调整和产业升级 ;(5 )有利于发挥市场配置资源的基础性作用 ;(6 )有利于西部比东部有效更优的政策。税收支持西部大开发应采取的主要措施是 :(1 )全面停征固定资产投资方向调节税、土地增值税和筵席税 ;(2 )尽快统一内外资企业的所得税 ;(3)在高科技、原材料、能源等部分产业中进行增值税改革的试点 ;(4)推进税费改革 ,规范分配秩序 ;(5 )扩大资源税课征范围 ;(6 )开征“西部开发税” ;(7)加大对西部地区的税收转移力度 ;(8)适当下放税收管理权限。
This article argues that tax support and service should give prominence to the major development of the western region and guide them to different categories instead of the general concessions. For this reason, the following principles should be followed in tax revenue support for the development of the western region: (1) conducive to the rational development of resources in the western region, effective protection and effective utilization; (2) favorable to the development of hi-tech industries in the western region; (3) (4) conducive to the economic restructuring and industrial upgrading in the western region; (5) conducive to giving full play to the market’s role in allocating resources; and (6) conducive to an effective and better western policy than the eastern part. Tax support The major measures to be taken in the development of the western region are: (1) to fully suspend the regulation tax, land appreciation tax and banquet tax on the investment in fixed assets; (2) to harmonize the income tax of domestic and foreign-funded enterprises as soon as possible; and (3) (4) Promote the reform of taxes and fees and standardize the distribution order; (5) Expand the scope of resource tax levy; (6) Introduce the “Western Development Tax”; (7) Add Great tax transfer efforts in the western region; (8) Appropriate decentralization of tax administration authority.