西部大开发财税优惠政策效应与未来取向.pdfVIP

西部经济 ECONOMY IN WEST CHINA 西部大开发财税优惠政策效应 与未来取向 The Effect of Fiscal and Tax Preferential Policy and Its Future Direction in Western Development 蒋飞海 吴 平 内容提要 财税优惠政策是促进西部大开发政策的重要组成部分，是西部大开发的主要政策调节手段。 10 年来，各项 财税优惠政策的实施，极大地促进了西部地区经济社会的发展。与此同时，在政策执行过程中不可避免地存在一些问 题。对此，应从财政体制、投资导向、税收体系等方面加以完善。未来西部大开发财税优惠政策的制定和完善应关注五 大矛盾：经济发展与环境保护的矛盾、市场规则与国家宏观调控的矛盾、税收优惠政策与财政收入不足的矛盾、 中央 财政与地方财政的利益分配矛盾、东西部经济差距与税负统一的矛盾。 关键词 西部大开发 财税优惠政策 政策效应 未来取向 作者单位 四川农业大学经济管理学院 四川雅安 625014 Jiang Feihai Wu Ping Abstract: The fiscal and tax preferential policy is the important component of Western Development promoting policy and is the main policy adjusting measure of Western Development. In the past decade, the implementation of the tax preferential policies greatly promoted the economic and social development in the western region. Meanwhile, there are some problems in the policy implementation process inevitably. Therefore, it is necessary to perfect in the respects of financial system, in- vestment orientation, tax system and so on. In the future, the establishment and optimization of fiscal and tax preferential policy in Western Development should be concerned about the five major conflicts: the conflicts between economic devel- opment and environmental protection, market rules and national macro-control, tax preferential policy and lack of fiscal revenue, the central government and local governments in the interests ’ distribution, the economic gap between eastern and western and tax harmonization. Key words: Western Development, fiscal and tax preferential policy, policy effect, future direction 西部大开发是贯彻落实社会主义现代化建设“三步走”战略和“两个大局” 战略思想的具体体现，对于扩大内需，促进国民经济持续、快速、健康发展，促进 各地区协调发展，最终实现共同富裕，对于增进民族团结，维护国家统一，保持 社会稳定，都具有重要意义。