浅析民族地区对发达地区税收优惠政策的借鉴

Analysis of Historical Reference on Preferential Tax Policies for Ethnic Areas in China

通过简述税收优惠政策的相关理论以及外国欠发达地区和我国东部地区运用税收优惠政策的历史经验,分析了这些历史经验对民族地区实行税收优惠政策的借鉴,进一步强调了产业性优惠政策的重要性。

This paper,by sketching the related theory of preferential tax policies and historical experience of the underdeveloped regions in China and western country,analyzes the reference of these experiences and further stresses the importance of the industrial preferential tax policies.