税收政策与区域经济发展□马国强夏文丽一、区域税收政策的现状分析税收是国家贯彻区域经济发展政策的重要经济手段。它在引导生产要素合理流动，实现资源优化配置以及生产力合理布局方面的作用，已为各国的实践所证明。（一）中国目前的区域税收政策，主要集中体现在以下... Tax Policy and Regional Economic Development □ Ma Guoqiang Xia Wenli I. Status Quo of Regional Tax Policies Taxation is an important economic measure for the state to implement the policy of regional economic development. Its role in guiding the rational flow of factors of production and in the optimal allocation of resources and in the rational distribution of productive forces has been proved by the practice in various countries. (A) China’s current regional tax policy, mainly concentrated in the following ...