我国区域税收分配失衡的成因及对策分析.pdfVIP

我国区域税收分配失衡的成因及对策分析 摘要 改革开放以后，随着经济的快速增长和结构的不断调整，我国政治经济制度急 需实现转型，财政分权的程度不断深化，地区间经济竞争也日趋加剧，地区间经济 发展不平衡及其矛盾逐渐凸现，并成为我国社会主义转型时期的尖锐和急需解决的 问题。区域税收分配失衡就是造成地区经济发展不平衡的一个重要原因。 1994 年税制改革时，随着所得税改为中央地方共享税后，地方财政收入主要 来源于营业税和地方小税收入，为了弥补地方财力的不足，各级政府相继出台了一 些税收政策，由于政策的不统一，造成地区之间企业负担的不平衡，导致企业在地 区间的不合理流动，影响了区域经济的协调可持续发展。因为历史的原因和基于总 体发展的考虑，我国在东部沿海及发达地区采用了倾斜政策，这一举措使东部地区 经济迅速腾飞。然而，内陆大部分地区及西部地区经济发展缓慢，毫无起色。因此， 本文将通过国家、地方政府和企业在区域税收分配中的作用及影响的研究分析我国 区域税收分配失衡的成因，并根据我国区域税收分配失衡的现状，提出具有针对性 地解决办法及对策，切实解决我国区域税收分配失衡的问题。 关键词：区域税收分配，税收优惠，税收竞争，总部经济，税收转移 I 我国区域税收分配失衡的成因及对策分析 Abstract After the reform and opening up, with the rapid economic growth and constantly adjust the structure of Chinas political and economic system to achieve much-needed restructuring of the financial decentralization and the constant deepening of regional economic competition is intensified, regional economic development imbalances and conflicts gradually manifested, and become Chinas socialist transition period of acute and urgent need to solve the problems. Regional revenue distribution imbalance that has caused an imbalance in economic development in an important cause. 1994 tax reform, with the income tax to the local share after-tax, and local revenues come mainly from small business tax and local income, in order to make up for the lack of financial resources of the local governments at all levels have introduced a number of tax policy, as policy not uniform, resulting in the imbalance between the burden on enterprises, and enterprises in the region led to the unreasonable flows, the impact on the regional economy, coordinated and sustainable development. Becau