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论促进西部开发的财税政策问题
引用本文:邓华丽. 论促进西部开发的财税政策问题[J]. 经济研究导刊, 2007, 0(6): 27-29
作者姓名:邓华丽
作者单位:番禺职业技术学院,财经系,广州,511483
摘    要:第十届全国人民代表大会第五次会议又一次强调了新形势下加大对西部大开发的投入,但鉴于西部开发的财税政策出现的种种问题,如政府转移支付力度不足、财政投资效益低下、财政负担沉重、税收优惠政策无法落到实处等,我们建议在制定促进西部开发的财税政策时,应针对西部实际有所创新,同时,调动多方投资主体的积极性,把握政策转型期间的各种机遇,有针对性地支持西部特色产业.

关 键 词:西部开发  财政投资  财税政策  西部开发  财税政策  政策问题  new situation  western development  policy  taxation  finance  特色产业  支持西部  转型期间  积极性  投资主体  创新  税收优惠政策  财政负担  效益低下  财政投资  转移支付力度  政府
文章编号:1673-291X(2007)06-0027-03
修稿时间:2007-01-30

An exploration on the finance and taxation policy which promotes The western development Under the new situation
DENG Hua-li. An exploration on the finance and taxation policy which promotes The western development Under the new situation[J]. Economic Research Guide, 2007, 0(6): 27-29
Authors:DENG Hua-li
Affiliation:Financial Department, Panyu Polytechnic, Guangzhou 511483, China
Abstract:The Fifth Session of the Tenth National People's Congress emphasized once again under the new situation enlarging investment to The western development drive, But in view of the fact that the finance and taxation policy appears all sorts of questions in The western development: For example the government transfer payment is insufficient, the financial investment efficiency is low, the financial burden is heavy, the preferential taxation policies is unable to implement and so on, We suggeste when financial and taxation Policy on promoting the western development is formulated,The innovation should be made in view of the reality in west regions, and The enthusiasm of investment main body should be increased in every way, The all kinds of opportunities during the period of policy transition should be grasped, The characteristic industry in west regions should be supported pointedly.
Keywords:the new situation   The western development drive   the finance and taxation policy
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