摘要
本文认为 ,税收支持和服务于西部大开发要突出重点 ,分类指导 ,而不是普遍优惠 ,遍地开花。为此 ,税收支持西部大开发必须遵循如下原则 :(1 )有利于西部地区资源的合理开发 ,有力保护和有效利用 ;(2 )有利于西部地区高新技术产业的发展 ;(3)有利于西部地区的对内对外开放 ;(4)有利于西部地区的经济结构调整和产业升级 ;(5 )有利于发挥市场配置资源的基础性作用 ;(6 )有利于西部比东部有效更优的政策。税收支持西部大开发应采取的主要措施是 :(1 )全面停征固定资产投资方向调节税、土地增值税和筵席税 ;(2 )尽快统一内外资企业的所得税 ;(3)在高科技、原材料、能源等部分产业中进行增值税改革的试点 ;(4)推进税费改革 ,规范分配秩序 ;(5 )扩大资源税课征范围 ;(6 )开征“西部开发税” ;(7)加大对西部地区的税收转移力度 ;(8)适当下放税收管理权限。
Supporting and serving China's Western region by tax should give prominence to the key points and classified guidance. The following principles must be obeyed by supporting the West through tax. First, the tax support must be useful to tap, protect and make good use of the Western region's resources. Second, the tax support must be useful to develop hi-tech industry in the West. Third, the tax support must be useful to open up the West toward domestic market and foreign countries. Fourth, the tax support must be useful to adjust the economic structure and improve the industrial level of the West. Fifth, the tax support must be useful to play the market mechanism's basic role in allocating resources. Sixth, the tax support must be useful to gain more favor policies in the West than in the East. The main measures to support the West through tax should be as follows. First,stop to levy the tax of banquet,value-added tax of land and adjustment tax of fixed assets investment oriention.Second, unify income tax for China's enterprises and foreign ones as soon as possible. Third, pilot the reform experiment of value-added tax for hi-tech, materials, and energy industries. Fourth, reform tax and fee systems, standardize the distribution order. Fifth, enlarge the range of resources taxation. Sixth, levy “the tax on developing the West”. Seventh, strengthen the tax transferring to the West. Finally, appropriately transfer the tax administration right to a lower level.
出处
《经济体制改革》
CSSCI
北大核心
2000年第4期56-59,共4页
Reform of Economic System
