西部城乡二元差异的税收分析

An analysis on the dual difference between city and countryside in west region in the aspect of tax revenue

城乡二元分割问题已经成为影响我国宏观经济稳定快速发展的一个重要因素.在西部表现尤其突出,城乡二元分割格局虽然主要不是因税收政策不当而产生的,但大多与税政政策有关.通过分析体现在税收上的城乡经济发展差异来说明税收政策在调节、解决这一矛盾上应发挥的作用.

The dual division question about city and countryside has already become an important factor that affects the stable and fast development of our national macroscopic economy.Although dual division pattern between city and countryside is mainly not caused by the tax policy,but mostly concerns actually with the tax policy.By analyzing the difference between city and countryside in economy development reflected in the tax revenue,the function of tax policy in adjusting and solving this contradiction is illustrated.