摘要
西部大开发面临的税收阻力来自生产型增值税的约束 ,现行财政体制的不合理 ,转移支付制度的不规范 ,等等。促进西部地区经济发展的税收思路是坚持合理有度的税收政策 ,遵循“西部要加快 ,东部要求精”的发展模式 ,形成东西呼应 ,南北相济的经济与税收新格局 ,在税收上加大对西部地区的倾斜 。
the tax resistance of the west region development comes from the constraint of productive type value added tax, the unreasonable current tax system and that the transfer payment system is not standard and so on. The tax thought to promote the economic development of the west region is to uphold reasonable and moderate tax policy, comply with the development law that “the west region should be quickened and the east region should be fine” forms the new economic and tax configuration of “east and west reaction, and south north mutual help”, enforce the inclination of tax to the west region and so on.
出处
《陕西经贸学院学报》
2000年第6期15-19,共5页
Journal of Shaanxi Economics and Trade Institute
关键词
税收
西部大开发
建议
taxation
west region development
suggestion
