促进区域经济协调发展的财税政策选择

On Fiscal and Tax Policy Arrangement to Promote China's Coordinated Regional Economic Development

本文分析了我国当前区域经济发展不协调的种种表现,揭示了导致这些问题存在的财税政策因素,提出要转变相应财税政策以有效促进区域经济协调发展,即完善转移支付制度、进行资源税改革、转变税收优惠制度、重新划分中西部税权等。

This paper analyses the various manifestations of disharmony in China＇s regional economic development and reveals what fiscal and tax policy has impact on them. It also suggests that it is important to revise the corresponding fiscal and tax policy to harmonize the regional economies through improving the transfer payment system, initiating the resource tax reform, transforming tax incentives and re-demarcating the tax power of the Midwest in the country.