论区域振兴战略中财税政策的法治化

Legalization on Finance and Tax Policy for Regional Economic Strategy

区域振兴战略中财税政策在功能上要定位于宏观调控法,而避免单纯把财税政策理解为是政策优惠;在价值上要立足于差别对待的正义,强调发达地区与落后地区的互利共赢;在目标上要坚持科学发展观,强调财税政策对区域经济的可持续发展的贡献力。

As part of regional economy development strategy, finance and tax policy should be established following three steps. Functional, the finance and tax policy should act as a macro- control measure rather than policy preference; concerning its value, while basing on differentiation, the policy should also focus on the common wealth and win- win of the developed region and undeveloped region; regarding to its aim, the policy should be consist with scientific development view and put emphasis on its contribution to regional economy long- lasting development.