摘要
本文通过对中国东西部地区税负差异的比较分析,并通过比较地区间税收负担、经济发展和税收贡献,可以得出结论:经济增长东高西低,而宏观税负西高东低。同时,分析我国各地区税收负担差异形成的原因,如东西部地区之间产业结构差异、所有制结构差异、财政体制因素、国民收入分配差异以及税收政策差异等影响因素,提出了实行消费型增值税、统一内外资企业所得税、合理划分税收管理权限、强化个人所得税征管、调整税收优惠政策等相应的对策和建议。
Through making the demonstrational analysis of the tax burden difference between east and west of China, and comparing the situation of regional tax burden, economic growth and the contribution of tax, the author draw the conclusion that the economy in east region grows faster than in the west, while the tax burden in west region is higher than in the east. Moreover, the author analyzes the main factors which influent the regional tax burden difference, and puts forward some antidotes and suggestions.
出处
《苏州市职业大学学报》
2003年第4期21-24,共4页
Journal of Suzhou Vocational University
关键词
各地区
税收负担
经济发展
影响因素
对策建议
region
tax burden
economic growth
influence factors
antidotes and suggestions
