摘要:研究不发达经济的发展,是人类赋予经济学家的神圣使命,也是每个经济学人所向往研究的方向。上个世纪90年代初以来,中国地区经济差距的扩大日渐引起国内外的普遍关注。
ax as the main indirect taxes , relatively speaking, are more abundant sources can ensure regional fiscal revenue , thereby increasing the level of public investment and improve the investment environment , and support regional economic development . On the other hand , the tax structure will affect corporate financial underdeveloped regions . Taken as the main indirect tax structure , companies can not afford to pass through the tax or less tax burden , compared with the direct taxes as the main body , will reduce the tax burden of enterprises and enhance their financial resources.
Region's economic development depends largely on the size of capital formation , depending on the investment environment. Since investments in backward areas hard environment ( such as transportation, communication, etc. ) as developed areas in general , so that backward regions ability to attract capital investment soft environment is an important factor in the situation . Tax policy is an important factor in the soft environment , the effects of investment can not be ignored . Backward areas given a more lenient investment incentives will reduce costs and improve return on capital , and promote investment growth in lagging regions , thereby stimulating economic development.
Overall, OUWC policy implementation, effectively promote and protect the western provinces and autonomous regions rapid economic and social growth , policies leading role gradually.
Overall our regional tax policy from the founding to the last century, can be divided into two stages. These two stages have significant characteristics of the times , it was the overall national economic and political situation related .
By the end of 1952 , the western region social output value of less than about 112% of the eastern region , countries to promote balanced regional economic development in the western region invested a lot of human, financial and material resources , so that the eastern and western regions significantly narrowed the gap . In the meantime , tax policy and tax administration system is also many times changed. 1953-1957 , the implementation of a highly centralized taxation system ; 1958-1959 June , the implementation of decentralization and taxation system . 1960 to 1977 , and the implementation of centralized taxation system . In this process , there is no obvious regional tax policy tilt resistance, just as changes in tax administration system to a more decentralized autonomous region administrative privileges , each region according to local conditions , formulate appropriate tax measures that can avoid the unified tax policy as a result of regional disparities. Such as: 1958 , "on the improvement of tax administration system requirements " and once states: " If you think Autonomous Region People's Committee of the unified national tax laws incompatible with the actual situation in the autonomous region , autonomous taxation could be developed in this way , and report to the State Council for the record . " 1960 , central Committee decided to implement centralized policy, but still awarded the provinces, municipalities and autonomous regions and certain powers , such as: individual taxable entity 's products or business operations , due to the production , management, price, etc. there is a greater changes in the tax law tax difficulties can be given tax relief on a regular basis to take ca
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