基于区域协调发展视角,本文按区域税收优惠政策对区域经济发展的作用机理,从区域宏观税负、区域资本流动和区域经济水平等方面对我国现行区域税收政策的绩效问题展开研究。结论显示,区域税收政策虽然在一定程度上降低了优惠地区的税收成本,但却没能扭转民间资本的流动方向,最终助推了区域经济差距的扩张。而区域优惠的趋同,税种优惠与税源优势的错位,区域优惠产业特色的模糊和地方税权的缺失是导致这一政策效应的根本原因。最后,作者提出应当以税收中性原则为指导,坚持区域性、阶段性和产业性等原则对现行区域税收优惠政策进行调整。 Based on the perspective of regional coordinated development, this paper studies the mechanism of regional tax preferential policies on regional economic development, and studies the performance of tax policies in China’s current regions from the aspects of regional macro tax burden, regional capital flow and regional economic level. The conclusion shows that although the regional tax policy reduced the tax cost of preferential areas to a certain extent, it failed to reverse the flow of private capital and eventually promoted the expansion of the regional economic disparity. The convergence of the regional concessions, the dislocation of the tax preference and the tax source advantage, the vague characteristics of the regional preferential industries and the lack of local tax rights are the root causes of this policy effect. Finally, the author puts forward that we should take the principle of tax-neutrality as guidance and insist on the principle of regional, stage and industry to adjust the preferential tax policies in the region.