| 论现行税制对中西部经济发展的不利影响 |
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| 引用本文： | 黎开锋,徐长生.论现行税制对中西部经济发展的不利影响[J].华中科技大学学报(社会科学版),2002,16(2):67-70. |
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| 作者姓名： | 黎开锋 徐长生 |
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| 作者单位： | 华中科技大学 经济学院，湖北 武汉 430074 |
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| 摘 要： | 1994年税改后形成的现行税制对中西部经济发展相对于东部地区具有一些不利因素，主要是中西部分税收入相对减小，财力削弱，现行增值税，所得税，资源税等主要税种的征收方式和优惠措施不利于中西部地区，必须深化税制改革，合理划分税收、税种及分享税比例，改进征税方法，调整税收优惠政策，以增强中西部财力。
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| 关 键 词： | 现行税制 中西部地区 经济发展 |
| 文章编号： | 1671-7023(2002)02-0067-04 |
| 修稿时间： | 2001年11月29 |
The Disadvantageous Effects of the Present Taxation System on the Economic Development of the Middle-Western Area in China |
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| LI Kai-feng,XU Chang-sheng.The Disadvantageous Effects of the Present Taxation System on the Economic Development of the Middle-Western Area in China[J].Journal of Huazhong University of Science and Technology(Social Science Edition),2002,16(2):67-70. |
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| Authors: | LI Kai-feng XU Chang-sheng |
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| Abstract: | The present taxation system formed in the reform in 1994 has some disadvantageous effects: the local shared tax income has decreased, the way of taxation and the favorable tax policy are more beneficial to the eastern area than the middle-western area. So the present taxation system should be reformed deeply to strengthen the fiscal power of the middle-western area. This includes dividing the kinds and the share of taxes between the central government and the middle-western area reasonally, improving the way of taxation, giving more favorable policy to the middle-western area. |
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| Keywords: | present taxation system the middle-western area in china economic development |
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