我国区域税收优惠政策绩效的实证分析

区域税收优惠政策是我国税收优惠政策体系的一个重要组成部分。本文以西部大开发税收优惠政策为例,以实证分析的方法,详细阐述了税收优惠实施五年来的政策绩效,以及影响政策绩效的其他政策因素。分析结果表明:西部大开发税收优惠实施之后,西部地区的税收负担较过去确实相对下降了,这与理论上对政策效果的预期完全吻合,但东、西部的经济增长率仍然存在较明显的差距,同时东、西部经济发展水平的绝对差距和相对差距还在继续扩大。此外,出口退税与涉外税收优惠等其他一些税收优惠政策也在很大程度上抵消了我国区域税收优惠的政策绩效。

Positive Analysis of Performance of Regional Tax Preferences in China

Regional tax preferences are important components of China's tax preferences system.This paper selects western tax preferences and uses positive method to analyze in detail the performance of it since 1999.The results of the paper shows that western tax preferences virtually have some active effect on cutting down the tax burden of western enterprises,but the disparity of economy development between western and eastern has been enlarged continuously.And at the same time,some other tax preferences policies,such as export refunds and tax preferences for foreigners,have to a great extent set off the performance of western preferences.