促进区域经济协调发展的税收政策研究  

Study on premote regional economy harmonious development by tax policy

作　　者：刘英[1] 牟月娜[2] 李涛[1] 

机构地区：[1]山东经济学院财政金融学院,山东济南250014 [2]山东经济学院经济与城市管理学院,山东济南250014

出　　处：《贵州商业高等专科学校学报》2009年第3期32-36,共5页Journal of Guizhou Commercial College

摘　　要：促进区域经济协调发展是经济均衡增长的内在要求。作为政府宏观调控重要手段的税收政策,在协调区域经济发展中具有不可替代的作用。但是目前我国现行的促进区域经济协调发展的税收政策还存在一些问题,有必要借鉴国际经验完善我国的税收政策。To premote regional economy harmonious development is inside needs of economy balanced growth. As an important control means of government, has an irreplaceable faction in premote regional economy harmonious development. But there have some problems in china tax policy on premoting regional economy harmonious development, it is necessary to improve china tax policy use for reference from international experience.

关 键 词：区域经济 税收政策 税收优惠 

分 类 号：F810.423[经济管理—财政学]