我国西部大开发税收政策评价及调整方向  

On the Evaluation and Directional Adjustment of Tax Policies of Western Development in China

作　　者：魏后凯[1] 袁晓勐[1] 

机构地区：[1]中国社会科学院城市发展与环境研究所

出　　处：《税务研究》2010年第2期3-8,共6页

基　　金：国家社科基金重点项目<科学发展观视角下促进区域协调发展研究>(07AJL010);中国社会科学院重大课题<我国国家区域政策与区域发展新格局研究>的阶段性研究成果

摘　　要：本文在对西部大开发现有政策进行归纳总结和效果评价的基础上,认为税收政策对促进西部经济发展起到了重要支撑作用,但由于优惠政策存在结构性问题,使得西部地区企业税负较重的局面并未改变,政策促进效果不甚明显。建议进一步延长税收优惠时限,对税收优惠政策进行结构性调整,实行直接优惠和间接优惠并重的方式,并建立对关键区域、问题区域的特别税收优惠制度。This paper reviews the existing tax policies for western development in China and evaluates their effects. Although the preferential tax policies have played an important supportive role in promoting China＇s western economic development, they have still had a little effect up now for their structural problems. There has been little change in the western corporate tax burden which is relatively heavier. The paper suggests extending the preferential period￡ adjusting the structure, adopting both direct and indirect preferential modes and centering on establishing a special preferential tax system for the both critical and problematic areas in the western region.

关 键 词：西部大开发 税收政策 税负 

分 类 号：F812.42[经济管理—财政学]