协调我国区域经济发展的财税政策研究

Research of Fiscal and Tax Policies for Coordinated Development of Regional Economy in China

近年来,我国经济规模不断扩大,国际经济地位不断提高,但区域经济不协调的矛盾却日益突出。区域经济发展的不协调,无法在市场竞争机制下得到有效改善,政府干预是解决这一问题的有效途径。本文认为,政府干预的基本目标是引导区域经济分工布局和梯度有序发展,为此需要构建符合区域经济协调发展导向的财税政策体系,具体包括财税体制、税收政策、投资政策和公债政策等。

In recent years, China＇s economic scale unceasingly expands and its international economic status continues to rise, but the contradiction of uncoordinated development of regional economy is increasingly prominent. This issue can＇ t be solved by market mechanism but government intervention. This paper argues that the purpose of government intervention is to lead regional economic division and orderly gradient development. The paper suggests that it is necessary to actively construct a fiscal and tax policy system which consists of the fiscal system, taxation policy, investment policy and public bond policy and is consistent with the direction of the coordinated development of regional economy.