| 发展地方性非公经济的相关税收问题研究——基于某市（州）非公有制经济与税收政策的调查分析 |
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| 引用本文： | 邓小庆,马晓洁,廖楚晖.发展地方性非公经济的相关税收问题研究——基于某市（州）非公有制经济与税收政策的调查分析[J].中大管理研究,2006,1(1):15-29. |
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| 作者姓名： | 邓小庆 马晓洁 廖楚晖 |
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| 作者单位： | [1]云南财经大学财政金融学院硕士生 [2]中国社会科学院财政贸易研究所研究员、教授 |
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| 基金项目： | 本文系云南省省院省校大型合作项目《发展云南省绿色经济的财税政策研究》的调研成果,编号为：云合教办2005-5;课题总负责人为廖楚晖,合作方负责人为武汉大学吴俊培教授;项目参与人为于凌云、唐登山、李蕾、刘鹏等. |
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| 摘 要： | 本文通过对我国西南边陲某市（州）非公经济发展情况的调查，分析了该市（州）非公经济发展的势头、前景以及影响该地区非公经济发展的税收制约因素。结果表明，国家税收政策和地方性税收政策在地方非公经济发展过程中存在着一些不合理的条款和问题，与此同时，我们也提出了若干具有可行性的改进意见。
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| 关 键 词： | 非公经济 国家税收 税收优惠 |
The Related Taxation Issues in Developing Local Non-public Ownership Economy |
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| Deng Xiaoqing,Ma Xiaojie,Liao Chuhu.The Related Taxation Issues in Developing Local Non-public Ownership Economy[J].China Management Studies,2006,1(1):15-29. |
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| Authors: | Deng Xiaoqing Ma Xiaojie Liao Chuhu |
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| Abstract: | This article, through investigating non-public ownership economy development situation in one city of southwest border region of china, has analyzed its development tendency, prospect as well as tax restriction factor that affects its development. The article has pointed out some provisions and question that limits it development in the state tax policy and the local tax policy, at the same time pointed out some operative improvement suggestion. |
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| Keywords: | non public ownership economy state taxation benefit of tax system |
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