西部大开发税收优惠政策的实施与调整:重庆证据  

The Adjustment and Implementation of the Preferential Tax Policies for the Western Region Development:Chongqing Evidence

作　　者：张波[1] 李敬[1] 

机构地区：[1]重庆社会科学院,重庆400020

出　　处：《改革》2009年第12期62-66,共5页Reform

基　　金：2009年度重庆市重大决策咨询研究课题(批准号:2009WT10)

摘　　要：西部大开发战略的实施标志着我国区域经济政策从非均衡发展战略逐步向区域协调发展战略转变。基于重庆市近5000家企业的实际调查资料,对西部地区税收优惠政策(主要是所得税优惠)的执行情况、运行效果及存在问题进行研究。结论表明,西部大开发税收优惠政策通过综合效应对经济增长产生了重要促进作用,对企业发展与优势产业形成具有重要影响,对开放经济发展具有显著影响。西部大开发税收优惠政策应适时调整完善,从而促进西部地区可持续发展。The implementation of the strategy of the Western Region Development marks that Chinese regional economic policy shifts from non-balanced development to the coordinated regional development. On the basis of actual survey data of nearly 5000 enterprises in Chongqing, the paper studies the implementation, operation results and existing problems of the preferential tax policies for the western region （mainly the income tax benefit）. The conclusion shows that the preferential tax policies on the western region development plays an important role in the economic growth by the combined effect, helps the enterprise development and the formation of advantageous industries and has a significant effect on the open economy development. The preferential tax policies on the western region development should be adjusted and improved timely to make sure a sustainable development in the western region.

关 键 词：西部大开发 税收优惠政策 调整 

分 类 号：F127[经济管理—世界经济] F812.42