摘要
振兴区域经济是我国经济发展的一个基本战略,财政政策作为市场经济条件下宏观调控的主要手段,在区域经济发展过程中发挥着积极、关键的作用。针对区域经济发展的差异及存在的税收优惠偏重于东部沿海地区、财政体制减弱欠发达地区财力、财政转移支付均等化作用有限、税制设计拉大地区间发展差距等问题,提出了实施综合财政政策、改革现行财政体制、规范转移支付制度、集中使用财政资金和加大税收优惠政策力度等财政政策。
Revitalizing regional economy is one of the basic economic development strategies in China. As one of the main macro economic control means under the market economy, fiscal policies play a positive and key role in regional economy de velopment. In view of regional economic development differences and the problems caused by the preferential tax of eastern coastal areas, the financial system of weakening the underdeveloped financial capability, the limited role of e qualization in financial transfer payment, and the tax system design of widening regional gap, this paper proposes the following strategies, such as implementing comprehensive fiscal policies, renovating the present financial system, normalizing transfer payment system, focusing financial funds and strengthening tax preferential policy.
出处
《中国行政管理》
CSSCI
北大核心
2014年第9期97-101,共5页
Chinese Public Administration
基金
国家社科基金项目"区域经济协调发展的财税政策创新与机制研究"(编号:14BJY003)
关键词
区域经济
财政政策
财政体制
转移支付
税收优惠
regional economy, fiscal policy, fiscal system, transfer payment, tax preference
