西部大开发税收优惠政策实施效果评估

本文通过对西部开发税收优惠政策与地区经济增长、企业生产经营行为以及地方财政收入关系的评估分析,认为西部开发税收优惠政策对经济增长具有明显促进作用,对企业资产利润率提高也具有显著正效应.但从2002年到2004年西部开发税收政策对西部经济增长促进效应不断降低.最主要的原因是政策涉及的垄断企业多,市场化企业少;能源开发、环境污染严重企业享受多,实现地方可持续发展企业享受少;优惠税额主要促进了中央大型能源开采垄断企业,大多数有利于西部地区经济可持续发展的支柱产业得不到有效支持.所以提出:西部开发税收优惠政策在覆盖面上应做有增有减,并做出延长政策时效等调整.

Implementation Appraisal for Tax Preferential Policies in West China Development

The authors hold that the tax preferential treatment for West China development has significant positive effect on economic growth and corporate profitability based on analysis on the relationships between tax preferential policy and regional economic growth, corporate business behaviors and local government public finance. However, the effect of preferential taxation for West China development on the economy from 2002 to 2004 was decreasing. The main causes for this fact may be that the preferential treatment is more endowed to monopolistic, energy-consuming and polluting firms. We thus propose to alter the coverage and lengthen the time period of preferential taxation.