改革开放以来,沿海开放地区充分利用资金、技术方面的优势和得天独厚的自然环境已步入富裕的道路,而贫困地区由于各种条件的限制发展缓慢,市场经济的建立要求各经济主体在公平的外部环境下按价值规律进行竞争,从而实现资源的合理配置。但贫富差距较大的贫闲地区在使用同等的政策法规时,竞争是不可能公平合理的,那么,在市场经济发展进程中如何发挥税收的调节作用?以促进和加快贫困地区经济的发展,是一个重要的课题。本文将对在市场经济条件下就税收如何促进贫困地区经济发展作一些初浅探讨。现行税制存在的主要问题 税收是国家对社会经济活动进行宏观管理的重要手段,是调节经济活动的重要杠杆,税收的公平性、中立性、合理性是市场经济的特性,也是贫困地区经济中的共性,这也是国际税收的一种共性。所谓公平性、中立性、合理性,即是指税收调节职能,从税收理论上来说,税收的调节作用是很公平合理的。但从实际情况来看,经济贫困地区发展较缓慢,有其主观原因,也有其客观原因,但税收制度的一刀切也是一个重要的因素。归纳起来有如下几个方面: （一）税收制度的制定未考虑贫困地区的特殊性。表现在对客观存在的幅员辽阔,各地经济发展极不平衡,区域贫富差异悬殊的实际清况,缺乏一定的税率弹性及税收负担上 Since the reform and opening up, the coastal open areas have made full use of capital, technological advantages and unique natural environment have entered the road of affluence, while poverty-stricken areas due to various conditions, the slow development of the establishment of a market economy requires all economic subjects in the fair In accordance with the law of value in the external environment, competition will be made to achieve a rational allocation of resources. However, when using the same policies and regulations, it is impossible for the competition to be fair and reasonable in the poor areas where the gap between rich and poor is wide. How to play the regulatory role of taxation in the process of market economy development so as to promote and speed up the economic development in poor areas? , Is an important issue. This article will make some preliminary discussions on how tax revenue can promote the economic development in poor areas under the condition of market economy. The main problems existing in the current tax system Taxation is an important means of macroeconomic management of social and economic activities in the country. It is an important lever for regulating economic activities. Tax fairness, neutrality and fairness are the characteristics of a market economy and also an important part of the economy in poor areas Commonality, which is also a common feature of international tax revenue. The so-called fairness, neutrality and rationality refer to the function of tax adjustment. From tax theory, the regulatory role of taxation is fair and reasonable. However, from a practical point of view, the development of poverty-stricken areas is relatively slow and has its subjective reasons as well as its objective reasons. However, the across-the-board taxation system is also an important factor. To sum up the following aspects: (A) the tax system did not take into account the particularities of poor areas. This is manifested in the fact that the objective existence of a vast territory, uneven economic development in all localities and the disparity between the rich and poor in the region are actually clear, lacking certain tax flexibility and tax burden