促进我国区域间产业资本转移的税收政策研究  

Rerearch on tax Policy Promoting China's Regional industrial Capital transfer

作　　者：张云华[1] 

机构地区：[1]安徽大学,安徽合肥230039

出　　处：《铜陵学院学报》2011年第6期35-38,共4页Journal of Tongling University

摘　　要：现阶段我国区域经济发展仍不协调,东部地区的产业资本向中西部转移尚存制度上的障碍。文章基于东部产业资本向中西部转移的动机分析,对我国现行税收政策在促进区域间产业资本转移的效果进行评价,为有效促进我国区域间产业资本转移,提出尽快在中西部全面实施资源税改革、落实增值税扩围和增加对中西部产业的流转税优惠以及推进消费税、个人所得税和企业所得税改革等政策建议。At present,the regional economic development in our country is still not harmonious.There are still system barriers to transfer industrial eapital from the Eastern Areas to the Central and Western Regions.Based on analysing the motivation of industrial eapital transfer from the Eastern Areas to the Central and Western Regions, and evaluating the effeet of the existing tax policy in promoting regional industrial capital tzansfer. In order to promote effectivly our country＇s regional industrial capital transfer, Puting forward some policy suggestions,such as implementing the reesouree tax reform in the Midwest as soon as possible, practising the reform of expanding the scope of VAT and inereasing the indirect tax preferential for the mid-west industry, promoting the consumption tax , the personal income tax and enterprise income tax reform for the development of the Central and Western Regions.

关 键 词：产业资本转移 税收政策 风险准备金 

分 类 号：F812.42[经济管理—财政学]