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《国务院关于支持赣南等原中央苏区振兴发展的若干意见》(以下简称《若干意见》)的出台,明确了赣南等原中央苏区振兴发展的总体战略定位,为赣南苏区振兴发展提供了良机。税收作为国家调控经济和调节分配的重要工具,在促进区域经济发展中发挥着不可替代的作用。本文通过对赣南苏区地方税收情况分析比对,研究地税部门助推赣南苏区振兴发展的有效途径。一、赣南苏区地方税收发展现状1.总量小,发展偏慢。1996年至2011年赣南苏区累计实现地方税收509.4亿元,年均增长19.6%,低于全省平均增幅0.3个百分点。其中:2011年实现地方税收114亿元,
The promulgation of the “State Department’s Opinion on Supporting the Revitalization and Development of the Central Soviet Area, such as southern Jiangxi Province” (hereinafter referred to as the “Several Opinions”) clearly defined the overall strategic positioning of the revitalization and development of the Central Soviet Area, such as southern Jiangxi, and provided a Good opportunity. As an important tool that the state controls the economy and adjusts the distribution, it plays an irreplaceable role in promoting the development of regional economy. This article analyzes and compares the local tax revenue in the southern Jiangsu region to study the effective ways that the local tax department can boost the revitalization and development of the southern Jiangsu region. First, southern Jiangxi Soviet tax development status 1. The total is small, the development of slow. From 1996 to 2011, a total of 50.94 billion yuan of local taxes were realized in the southern Jiangsu Soviet Area, with an average annual increase of 19.6%, lower than the provincial average by 0.3 percentage points. Of which: 11.1 billion yuan of local taxes were realized in 2011,