缩小我国区域经济发展差距的税收政策研究

近年来,我国经济在快速发展的同时,区域经济发展差距也日趋明显。作为国家宏观调控主要手段的税收政策是影响区域经济发展差距的一个重要因素。导致我国区域经济发展差距过大的税收政策因素包括:税制存在缺陷、税收优惠政策逆向调节、税收返还制度设计不合理等。为发挥好税收政策在缩小区域经济发展差距方面的调节作用,当前应进一步深化税制改革,完善税收优惠政策和税收返还制度。

Research of Tax Policy of Narrowing the Gap in Regional Economic Development in China

In recent years,with the rapid development of Chinese economy,the gap in regional economic development has been widened evidently.Tax policy,a primary means of national macro-control policy,is one of important factors in the gap of regional economic development.The reasons for widening gap in regional economic development are the tax system defects,preferential tax policies for adverse adjustment,the unreasonable tax refund system design,etc..In order to give pull play to tax policy in narrowing the gap in regional economic development, it is essential to deepen reform of tax system and improve the system of preferential tax policies and tax refund.