发展地方性非公经济的相关税收问题研究——基于某市(州)非公有制经济与税收政策的调查分析

The Related Taxation Issues in Developing Local Non-public Ownership Economy

本文通过对我国西南边陲某市(州)非公经济发展情况的调查,分析了该市(州)非公经济发展的势头、前景以及影响该地区非公经济发展的税收制约因素。结果表明,国家税收政策和地方性税收政策在地方非公经济发展过程中存在着一些不合理的条款和问题,与此同时,我们也提出了若干具有可行性的改进意见。

This article, through investigating non-public ownership economy development situation in one city of southwest border region of china, has analyzed its development tendency, prospect as well as tax restriction factor that affects its development. The article has pointed out some provisions and question that limits it development in the state tax policy and the local tax policy, at the same time pointed out some operative improvement suggestion.