促进西部开发财税政策的效应评价与路径选择

On the Effect and Path Choice of Fiscal and Tax Policies to Promote Western Development in China

促进西部开发的财税政策在10年运行中,经历了单兵突进、板块轮动和同质化三个发展阶段,当前则面临着特殊性作用因素减弱、需要较强的持续性政策支持以及工具手段单一等问题。在未来财税政策的路径选择上,可从打造阳光财政,探索西部开发专项预算单列;在专项转移支付中引入激励性配置机制;结合西部地区产业结构特点,优化相关税收制度等多重维度来加以谋划。

The fiscal and tax policies to promote China＇s western development have gone through three stages of development over the past decade. At present, the policies are faced with some problems. Some specific functioning factors are weakening, the policy support needs to be stronger and more sustainable and the policy measures and means are of singularity. For the purpose of choosing the pattern of fiscal and tax policies in the future, efforts should be made to plan to single out the specific budget of China＇s Western development in the construction of fiscal transparency, to introduce an incentive allocation mechanism into the specific transfer payment and to optimize the related tax system based on the western industry structure.