| 中国区域发展战略转型与税收政策调整 |
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| 引用本文： | 魏后凯,张燕,谢先树.中国区域发展战略转型与税收政策调整[J].税务研究,2011(7). |
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| 作者姓名： | 魏后凯 张燕 谢先树 |
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| 作者单位： | 中国社会科学院;兰州大学经济学院; |
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| 基金项目： | 国家社科基金重点项目《科学发展观视角下促进区域协调发展研究》(07AJL010)的阶段性成果 |
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| 摘 要： | 本文在总结中国区域经济发展历程的基础上,指出当前我国区域经济发展进入重要转型期。在新时期,国家区域性税收政策的调整应与区域发展战略转型和国家区域政策导向相适应,更加强调区别对待、分类指导,更加注重公平目标,实行分类管理的区域性税收政策,建立完善区域性特别税收优惠制度。
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| 关 键 词： | 区域协调发展 战略转型 区域性税收政策 |
Transformation of Regional Development Strategy and Related Tax Policy in China |
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| Wei Houkai,Zhang Yan , Xie Xianshu.Transformation of Regional Development Strategy and Related Tax Policy in China[J].Taxation Research,2011(7). |
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| Authors: | Wei Houkai Zhang Yan Xie Xianshu |
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| Institution: | Wei Houkai,Zhang Yan and Xie Xianshu |
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| Abstract: | This paper summarizes the development process of regional economy in China.On this basis,this paper points out that the development of regional economy is in its important transformation.The adjustment of regional tax policies should match the transformation of regional development strategies and the direction of regional policies.Great efforts should be made towards discrimination and classified guidance.More attention should be paid to equity.A classified management should be pursued to improve the region... |
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| Keywords: | Coordinated regional development Strategy transformation Region-oriented tax policy |
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