中部崛起是我国现阶段经济发展的重点,为了实现中部崛起,对中部实行税收优惠政策是重要的政策举措。但是现行的税收政策对中部崛起具有诸多不利影响,主要表现在生产型增值税、资源税及所得税等方面。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 realize the rise of Central China, the preferential taxation policy toward Central China is an important policy measure. However, the current tax policy has many adverse effects on the rise of Central China, mainly in the areas of production-type value-added tax, resource tax and income tax. In order to achieve balanced development of the economy in the country, a consumer-oriented value-added tax should be implemented in the middle part of China; resources tax in the central part should be improved; preferential income tax should be applied.