促进西部民族地区经济发展的财税政策研究  

Research on Finance and Taxation Policy to Prompt the Economy Development in the Western Minority Regions

作　　者：金华[1,2] 

机构地区：[1]大连民族学院经济管理学院,辽宁大连116600 [2]东北财经大学财政税务学院,辽宁大连116025

出　　处：《中国林业经济》2010年第4期12-15,共4页China Forestry Economics

基　　金：辽宁省社科基金项目资助(L09DJY104)

摘　　要：地区经济发展不平衡是世界各国经济发展过程中的重要现象,特别是在经济转型或经济起飞时期更是一个普遍性规律。西部民族地区与东部非民族地区的经济发展的差距随着2000年西部大开发的启动,有所回落,但民族地区经济发展水平依然处于滞后状态。为解决东西部地区经济发展的差距、促进西部民族地区的经济发展,通过分析其经济滞后的成因,并居于民族地区的特点,从保证发展资金、增加财政收入、促进技术进步、鼓励招商引资、提高劳动力素质等方面提出增加政策性转移支付额、重新确定中央与民族地区的税收分成比例、实行全额贴息的专项贷款政策、对于外商的重点投入实行投资抵扣制度、对于为民族地区劳动力提供技能培训的单位实行免征营业税等具体的可操作性财税政策。The imbalanced development of economy among regions is a common phenomenon around the world,especially in economy transition or take-off stage. Even if economy gap between the western minority regions and eastern regions in China has been narrowed with the implementation of the Development of the Western Regions,the economy development in western minority regions still lag behind. Analyze the reasons and consequences of the imbalance of economy development among western and eastern regions in China,from the angle of finance and taxation policy,in order to put forward effective finance and taxation policy to prompt economy development of minority regions. For the solution east -west section area economic development＇s disparity,promotes the western multi -national area economic development,through analyzes its economical lag the origin,and resides in the multi-national area the characteristic,from the guarantee development finance,increases the financial revenue,the promotion technology advancement,to encourage attracting investments,to improve aspects and so on labor force quality to propose：Increases the policy -type shift payment,to determine the central committee and multi-national area＇s tax sharing proportion,implements the sum total deducted interest the tied loan policy,to implement the investment regarding the foreign key investment to arrive buckles the system,regarding to provide skill training for the multi-national area labor force the unit to implement exempts the business tax and so on concrete feasibility finance and taxation policy.

关 键 词：西部民族地区 经济发展 财税政策 

分 类 号：F830[经济管理—金融学]