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西部大开发实施十年来,西部经济建设得到快速发展,其中支持西部建设的税收优惠政策功不可抹,但也存在一些问题:在地域上,东部比西部得到的优惠更多;在税收制度方面,一刀切的分税制削弱了西部地区的自我积累能力;在税种方面,所得税、资源税、增殖税优惠东西部仍然存在不公平之处。本文针对这些问题,就“继续支持西部大开发的税收政策选择”提出了一系列具有可操作性的对策建议。
In the ten years since the western development was implemented, the economic construction in the western part of China has been rapidly developed. Among them, preferential tax policies that support the construction of the western region are ineffective, but there are also some problems: In the area, the eastern region enjoys more preferential treatment than the western region. In terms of the tax system, A one-size-fits-all tax sharing system has weakened the ability of self-accumulation in the western region; in terms of taxes, income tax, resource tax, and preferential tax on proliferative taxes remain unfair in the eastern and western regions. In response to these questions, this paper proposes a series of feasible countermeasures and suggestions on the “Selection of Tax Policies to Continue Supporting the Western Development”.