民族地区税收优惠政策评价指标体系构建及绩效分析  

Analysis on Performance of Preferential Tax Policy on Ethnic Regions and Structure of its Evaluation Indexes

作　　者：李俊杰[1] 刘渝[2] 

机构地区：[1]中南民族大学,湖北武汉430074 [2]武汉工程大学,湖北武汉430073

出　　处：《青海民族大学学报（社会科学版）》2011年第2期82-86,共5页Journal of Qinghai Minzu University：Social Sciences

基　　金：国家社会科学基金项目"西部大开发以来民族地区税收优惠政策绩效评估与创新研究(批准号:09BMZ032)"阶段性成果之一

摘　　要：本文以西部大开发以来税收优惠政策改革为例,兼顾民族地区地方特色,构建了民族地区税收优惠政策评价指标体系,评估了税收优惠政策的实施绩效。认为,民族地区税收优惠政策产生了马太效应,出口退税政策难以扩大民族地区的开放度,涉外税收优惠并没有帮助民族地区有效地抵御国际风险,旅游业税收优惠的效果短期内并未显现,虽然基础设施得到有效地改善,但区域生态环境优化的绩效不明显,民族地区生态状况不容乐观。the tax preference policy for ethnic regions is an important component in China＇s tax preference policy system.This paper focuses on the tax preference policy,and takes account of ethnic region＇s unique features.And then,this paper constructs a detailed evaluation index system,which is used to assess the performance of ethnic region＇s tax preference.The conclusion shows that,in ethnic region,firstly,the performance of tax preference policy produces the Matthew effect.Secondly,policies of tax refund on export have difficulty in opening the degree of openness.Comparing to eastern region,tax preference has not help in resisting international risk.Thirdly,the performance of tourist＇s tax preference has not shown in short period.The infrastructure in ethnic regions improved remarkably,however,the performance of optimizing ecological environment is not evident and the ecological condition is not optimistic.

关 键 词：税收优惠政策 绩效评价 指标体系 

分 类 号：F812.422[经济管理—财政学]