县域经济是指一个县(市)区域范围内的经济状态。它以县城、建制镇为生产经营商品流通中心,向周边地区、广大农村幅射。本文仅对国家和地方制定的税收政策,征收管理措施对发展县域经济的影响,淡点粗浅的认识。当前,各地在发展县域经济过程中,把招商引资作为重台戏,为了达到吸引外资的目的,各尽所能,相互竞争,打出各种优惠条款,其中税收优惠是必不可少的。各县(市)尽管地理位置、人文环境、人力 County economy refers to a county (city) within the region’s economic status. It is the county seat, the town for the production and operation of commodity circulation center, to the surrounding areas, the vast rural areas radiation. This article only on the tax policies formulated by the state and local governments, the collection of management measures on the development of county economy, light shallow understanding. At present, throughout the process of developing county economy, investment promotion has been regarded as a heavy stage in various parts of the country. In order to attract foreign investment, all localities and regions have tried their best to compete with each other and made various preferential terms. Tax concessions are indispensable. Each county (city) despite the geographical location, cultural environment, manpower