摘要
在促进后发展地区经济发展的过程中,世界各国普遍将税收区域优惠政策作为刺激投资的主要措施,我国在东南沿海开发、开放初期也不例外。在区域税收优惠方面,按"经济特区——经济技术开发区——沿海经济开放区——内地"梯度递减的方式体现,使东南沿海地区享受的税收优惠待遇远高于其他地区,形成了我国税收区域优惠政策的格局。经过三十多年的开发、开放,已造就了长三角、珠三角、环渤海地区三大增长极,其发展态势和增长速度受到全世界的关注。税收区域优惠政策对东部地区的发展发挥了巨大的刺激作用,造就了一批民族品牌,扩大了社会就业,促进了居民生活水平的大幅提高。目前,在我国应实行税收区域优惠政策从东南沿海向中西部地区的转移,而不应简单的"以产业优惠替代区域优惠"或"淡出税收区域优惠政策"。
In promoting the development of post-regional economic development,countries all over the world take the regional tax preferential policies as the main measures to stimulate investment,which can be seen in China's development,reform and opening up early time in southeast coastal area.Regional preferential policies,it shows to us as'special economic zones-Economic and Technological Development Zone-coastal economic open zones-Mainland' gradient descending method,so southeast coastal areas enjoy favorable tax treatment that is much higher than other areas,thus the tax preferential policies of regional pattern have been formed in our country.After 30 years of development,opening up,three growth poles,the Yangtze River Delta,Pearl River Delta,Bohai Rim region have been created.The whole world focuses its attention on these three areas'development trend and the growth rate.Regional preferential policies have played a huge stimulus role in the eastern region development to create a number of national brands,expand employment for the society,and promote substantial increase in living standards.At present,China should implement tax regional preferential policies transfer from southeast coastal areas to central and western regions,rather than a simple word 'industry preferential alternative regional preferences' or 'fade out tax regional preferential policies'.
出处
《学术界》
CSSCI
北大核心
2012年第3期100-108,284-285,共9页
Academics
基金
安徽省社科规划项目<促进皖江城市带承接产业转移示范区建设和发展的财税支持研究>(项目批准号:AHSK09-10D104)
安徽省级特色专业"会计与审计"(项目编号:20102003)的成果
关键词
皖江示范区
税收政策
区域优惠
产业优惠
政策选择
Wanjiang demonstration area
tax policy
regional preferences
industry preferential
policy options
