| 西部发展、私人投资与税收激励制度 |
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| 引用本文： | 姚涛,陈六新,刘倩倩.西部发展、私人投资与税收激励制度[J].改革与战略,2010,26(4):80-82,111. |
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| 作者姓名： | 姚涛 陈六新 刘倩倩 |
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| 作者单位： | 1. 重庆邮电大学经济管理学院,重庆,400065
2. 重庆邮电大学数理学院,重庆,400065 |
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| 基金项目： | 国家社会科学基金项目(项目编号:07XJY033);;重庆邮电大学青年教师/社会科学基金项目(项目编号:A2003-02)的阶段性研究成果 |
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| 摘 要： | 私人投资对西部经济发展有着重要的作用。由于西部的基础设施与产业集聚状况远远落后于东部，西部的实际税收负担只是稍低于东部，西部的私人投资环境与东部相比有很大差距。为了改善西部私人投资环境，有必要重新构建西部的税收激励制度，以促进西部经济发展。
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| 关 键 词： | 西部发展 私人投资 税收激励 |
Development of the Western China, Private Investment and Tax Incentive System |
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| Yao Tao,Chen Liuxin,Liu Qianqian.Development of the Western China, Private Investment and Tax Incentive System[J].Reformation & Strategy,2010,26(4):80-82,111. |
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| Authors: | Yao Tao Chen Liuxin Liu Qianqian |
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| Institution: | 1. College of Economic and Management;Chongqing University of Posts and Telecomunications;Chongqing 400065;2. College of Mathematics and Physics;Chongqing 400065 |
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| Abstract: | The private investment has the vital role to the development of the western China. Due to the infrastructure and the industry group in western China fall behind the eastern China, and the actual tax burden in the western is lower than what in the eastern slightly, the western private investment environment has the very big disparity comparing with the eastern. In order to improve the private investment environment of the western China, it is necessary to construct its tax system so as to promote the develop... |
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| Keywords: | the development of western China private investment tax incentive |
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