摘要
采用综合指标分析方法 ,并结合实证分析法 ,论述财税政策在促进地区均衡发展中的重要性和有效性 ;通过对东西部经济发展水平及财政现状的对比分析 ,阐述了财税政策在促进西部大开发中存在的广阔作用空间。
Expounds the importance and effectiveness of fiscal and tax policies in promoting the balanced development among regions by analyzing comprehensive index and providing positive proofs.It is found from the comparative analysis of the economic development levels of the eastern parts and the western negions and their present finaneial situation that vast space exists for fiscal and tax policies to play their even more important role in prometing the large scale exploitation of the western negions.
出处
《上海工程技术大学学报》
CAS
2002年第2期150-154,共5页
Journal of Shanghai University of Engineering Science
关键词
西部大开发
财税政策
基础设施建设
税收优惠
Large scale exploitation of the western region
Fiscal and tax policy
Infrasturucture construction
Preferential tax treatment