摘要
区域发展不平衡是当前我国经济发展中遇到的最大问题,这与财税政策有着密切的关系。本文分析了我国财税政策在协调区域经济发展方面存在的问题,提出了规范转移支付制度、调整中央和地方共享税范围与比例、适时开征财产税以及改变现行税收优惠措施等一系列政策建议,以期为促进我国区域经济协调发展有所裨益。
The imbalance of regional development is the biggest problem in our country' s economy. We can attribute it to the finance and taxation policy. This article has analyzed the problems of our country' s tax policy in the coordination of regional economic development and provided some suggestions such as putting forward transfer payment system, adjustment of the central and local tax shared proportion, the timely introduction of the property tax and changing the current tax revenue preferential measures. We hope to promote the development of China' s regional economy benefit.
出处
《山西财政税务专科学校学报》
2012年第5期34-36,共3页
Journal of Shanxi Finance & Taxation College
关键词
区域经济
财税政策
协调发展
regional economy
fiscal policy
ceordinated development