中国区域性税收优惠政策发展展望  

Regional Preferential Tax Policy Development Prospect in China

作　　者：文小才[1] 

机构地区：[1]中央财经大学财政学院,北京102206

出　　处：《河北经贸大学学报》2014年第3期58-61,共4页Journal of Hebei University of Economics and Business

基　　金：国家哲学社会科学基金重点项目"中国特色公共支出理论与政策创新研究"(11AZD045)的阶段性研究成果

摘　　要：改革开放以来,我国区域性税收优惠政策不断变化和发展,在不同历史阶段政策的着力点不同。多年的政策实施使其区域效应明显,主要表现为:东部地区经济快速发展;区域间发展失衡加剧;内陆开发区蓬勃发展。未来,我国区域税收优惠会与产业性税收优惠相结合,优惠力度合理适度,优惠重点由东部转移到中西部,适当下放税收优惠政策权限,加强税收优惠管理等,以实现区域协调发展的目标。Since the reform and opening, regional preferential tax policies in our country constant changes and develops, the policy focus is different in different historical stage. Years of policy implementation made the regional effect obviously, mainly shows the eastern region economic development is rapid, regional development imbalances intense; inland development zone booming. In the future, China＇s regional tax preferential will combine with the industrial tax preference, favorable vigor is reasonably moderate, preferential point will transfer from the east to the Midwest. So we should appropriately devolve preferential tax policies, strengthen the tax preferences management, etc., in order to achieve the goal of regional harmonious development.

关 键 词：区域性税收优惠政策 产业税收优惠 区域效应 地方政府税收权限 区域经济政策 区域发展战略 税收激 励 税式支出制度 

分 类 号：F812.422[经济管理—财政学]