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区域经济发展与财政政策选择
引用本文:肖育才.区域经济发展与财政政策选择[J].广东商学院学报,2008(4).
作者姓名:肖育才
作者单位:西南民族大学经济学院,四川,成都,610041
摘    要:财政政策从投资、人才流动和技术创新三方面形成影响区域经济发展的机制。针对目前财政政策在区域经济发展中的缺失,应选择合适的财政政策来促进区域经济的协调发展,具体如:调整区域性的税收政策,消除因税收政策差异导致的区域经济协调发展的不利因素;调整财政支出结构并建立财政支出效益评价体系;完善财政转移支付制度,实现各地区公共服务的均等化;调整财政投资政策,改善投资环境,增强中西部地区的引资能力。

关 键 词:区域经济  经济发展  财政政策  税收政策  税收制度

The Development of Regional Economy and the Choice of Fiscal Policy
XIAO Yu-cai.The Development of Regional Economy and the Choice of Fiscal Policy[J].Journal of Guangdong Business College,2008(4).
Authors:XIAO Yu-cai
Abstract:Fiscal policy influences the development of regional economy by investment,flowing person with ability and technique innovation.Aiming at the absence of the fiscal policy in the regional economy,an appropriate fiscal policy should be selected to promote the harmonious development of regional economy.For example:adjusting the territorial tax policy;eliminating the unfavorable factors of the harmonious development of regional economy caused by the difference of the tax policies;adjusting the structure of the fiscal payout and establishing the benefit evaluating system of the fiscal payout;perfecting the transfer payment system and achieving the equalization of the public service in various area;adjusting the fiscal investing policy and perfecting the investing environment,strengthening the ability of attracting capital investment in Midwest area.
Keywords:regional economy  economic development  fiscal policy  tax policy  tax system
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