摘要
本文认为,西部地区经济欠发达有财税政策方面的原因,如地区财政支出总量不足,结构欠佳,经济发展的财政基础较为薄弱;东西部地区投资的原有财税政策差异明显,严重阻碍了资本的西流;缺乏强有力的财政政策投融资体系与政策的支持等。因此,要开发西部,关键是财税政策的调整与改进。
The economy in western regions is less developed mainly because of fiscal and taxation policies. They are the total fiscal expenditure insufficiency, the imperfect structure, weak fiscal foundation for economic development and lack of the powerful fiscal policy and financing system to support. In order to develop western regions, adjustment and the improvement of fiscal and taxation policies is the key. The practice of transfer payment from central government to western regions should be normalized. Management mode of fiscal budget should be progressively improved. Fiscal and taxation preferential benefit gap in investment between eastern and western regions should be narrowed. Fiscal policy, financing system and policy guidetine that the development of western regions needs should be constructed.
出处
《新疆财经》
2006年第4期61-63,80,共4页
Finance & Economics of Xinjiang
关键词
西部地区
财税政策
Western Regions
Fiscal and Taxation Policy