| 西部大开发与财税政策取向 |
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| 引用本文： | 娄爱花.西部大开发与财税政策取向[J].伊犁教育学院学报,2005,18(1):25-29,40. |
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| 作者姓名： | 娄爱花 |
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| 作者单位： | 西安财经学院,财税系,陕西,西安,710061 |
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| 基金项目： | 2 0 0 3年陕西省教育厅专项科研计划项目 (0 3JK0 37)《西部开发中的财政、税收政策研究》的部分研究成果 |
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| 摘 要： | 经济发展过程中的区域不平衡问题是许多国家经济发展中出现的共同现象 ,我国也不例外。财税政策是造成我国东西部发展不平衡众多原因中的一个。借鉴国际上解决类似问题的经验 ,制定出符合我国国情的财税政策 ,有利于缩小东西部差距 ,加速西部经济发展的步伐
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| 关 键 词： | 财政转移 支付制度 增值税 税收优惠 |
| 文章编号： | 1009-0487(2005)01-0025-05 |
Western Development and Selections for Finance and Tax Policy |
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| LOU Ai-hua.Western Development and Selections for Finance and Tax Policy[J].Journal of Yili Education College,2005,18(1):25-29,40. |
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| Authors: | LOU Ai-hua |
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| Abstract: | Area economic unbalance is a common phenomeon in economy development in many nations.Our country is without exception. Finance and tax policies are closely related with Western Development.The essay discusses the policy factors which lead to the area unbalance in the economy development and its advantages and disadvantages.The essay also analyses the present situation of finance and tax policies in the area economy balance development.At last,the essay raises the selections for finance and tax policy,they are:finance investment policy,transfer payment system and tax policy. |
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| Keywords: | finance investment policy transfer payment system tax revenue on favorable terms tax policy |
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