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我国区域经济发展差异正进一步加大,区域经济差异不仅影响经济整体效率的提高,而且还会引发社会动荡。所以,区域经济协调发展是构建和谐社会的一个目标。本文对区域经济发展现状和税收现状进行了实证分析,并指出了现行税制在促进区域经济发展过程中存在的问题,最后探讨了扭转我国区域经济、社会发展不协调的财税政策建议。
The disparity in the development of regional economy in our country is being further widened. The regional economic differences not only affect the overall efficiency of the economy, but also trigger social unrest. Therefore, the coordinated development of regional economy is a goal of building a harmonious society. This paper makes an empirical analysis of the status quo of the regional economy and the status quo of taxation, points out the problems existing in the current tax system in promoting regional economic development, and finally discusses the suggestions on fiscal and tax policies to reverse the uncoordinated regional economic and social development in China.