区域经济协调发展的税法对策  

Countermeasures for Tax Law in Coordinated Regional Economic Development

作　　者：曹胜亮[1] 毛淑琴[1] 

机构地区：[1]华中师范大学政法学院,湖北武汉430074

出　　处：《重庆工商大学学报（社会科学版）》2012年第3期101-106,共6页Journal of Chongqing Technology and Business University：Social Science Edition

基　　金：国家社科基金一般项目(11BGL081)"理顺政府间财政关系;实施全口径公共预算管理"

摘　　要：我国的区域经济发展不平衡现象比较突出,究其原因,涉及政治、经济、法律等各种因素。其中,法律因素涉及民法、行政法、经济法等法律。目前,我国未充分发挥经济法中的税法调节作用是其中一个很重要的原因。因此,文章通过分析我国税法失范的表现、原因和后果,介绍国外税法调节区域经济协调发展的有关经验,以及在论证了国外做法在我国的可行性的基础上,提出了促进区域经济协调发展的税法对策。The imbalance of regional economy development is ubiquitous in China,whose causes include many factors such as politics,economy,law and so on,among which,the legal factors involve in the civil law,administrative law,economic law and other laws.At present,an important factor is that China does not give full play the role of the tax law regulation,therefore,this paper analyzes the performance of the disorder of China tax laws,causes and consequences,introduces the related experience of foreign countries on tax law regulating the coordinated regional economy development and puts forward the countermeasures for tax law to boost the coordinated regional economy development on the basis of demonstrating the feasibility of the experience of the foreign countries in China.

关 键 词：区域经济 协调发展 税法失范 税收基本法 税法制度 

分 类 号：D922.22[政治法律—经济法学]