区域经济差异与经济立法的弹性设计初探——以产业政策法和税法为视角

A Preliminary Exploration of Regional Economic Disparities and Flexible Design for Economic Legislation——From the Perspective of Industrial Policy Law and Tax Law

鉴于我国东、中、西部经济发展不平衡的实际状况,本文以产业政策法和税法为视角阐明国家在采取经济立法时应采取不同标准,不搞"一刀切"立法,进行差异性设计,即在保持经济法律规范统一性前提下,根据东、中、西部不同发展状况采取不同的立法标准,设计一定的立法幅度,供东、中、西部选择适用,保证东、中、西部地区的经济立法具有现实性与推动性,真正体现法律适用的公平性,达到不同经济地区的和谐发展。

In view of the imbalanced economic development in the eastern, central and western regions of China, this article illustrates that different standards will be employed when our country adopts economic legislation from the perspective of industrial policy law and tax law. Furthermore, the legislation of ＂one size fits all＂ and the differences in design won＇t be allowed, that is, under the premise of maintaining the unity of economic laws and regulations, according to the development varying from area to area, different legislation standards will be used, additionally, a certain range of legislation will also be designed, aiming to ensure that economic legislation in these regions would be practical and impelling, reflects the fairness of the application of the law, and achieves the harmonious development of different regions.