文档介绍：摘要
区域经济的非均衡发展即地区差距的存在是经济发展过程中普遍存在的一
种现象区域经济差距的存在有其合理性和积极意义但过大的区域经济差距将
会产生诸多消极的影响这已经是不争的事实我国自改革开放以来东西部区
域经济差距日趋扩大我国成为世界上地区差距较为严重的国家之一这种严峻
的现实呼唤着对缩小地区经济差距的理论和政策措施的研究
本文从税收政策的角度对这一问题进行研究文章首先从理论上阐明了在区
域经济差距调控中政府的重要作用进而对税收政策这一政府宏观调控的重要工
具在区域经济发展中的效应进行了分析其次对我国的区域经济差距进行了实证
分析通过主要经济指标的比较阐述了我国区域经济差距的现状并对造成区
域经济差距扩大的税收因素进行了详细分析同时还阐明了缩小我国区域经济差
距的重要意义然后通过介绍其他国家运用税收政策促进落后地区发展的做法
总结出可供借鉴的一般经验最后基于前面理论分析和现实问题分析的基础上
立足我国实际从处理区域间经济发展关系应遵循的原则出发文章提出了缩小
我国区域经济差距的政策建议即一方面要实施促进中西部发展的税收政策另
一方面要对东部税收政策进行调整其中促进中西部发展的税收政策是文章论
述的重点主要从优化税种进一步完善分税制完善税收优惠政策三方面进行
了阐述与此同时税收政策还必须加强与财政金融政策措施的协调配合

关键词区域经济差距税种税收体制税收优惠
I
Abstract
The non-equivalent development of regional economy, . the existing of regional
disparities, is a kind of phenomenon which monly during the course of
economic development. The existing of disparities of regional economy has its
reasonability and significance. But excessive regional economic disparities will bring
about some of passive influence, which is already non-arguing fact. From the reform
and open, regional disparities are increasingly expanding. Our country has e one
of the countries which have serious regional disparities. The serious fact calls theory
and policy research for reducing the disparities of regional economy.
The paper researches the question in terms of tax policies. Firstly, the paper
clarifies government’s important part in the course of adjusting regional disparities, and
analyses the effect of tax policies during the course of regional economic development;
Secondly, the paper takes positive analyses for regional economic disparities of our
country. By pare of primary economic index, the paper describes the present
situation of regional economic disparities, and analyses the tax factors which make
regional disparities’ expanding. At the same time, the paper explains the important
significance of reducing regional economic disparities. Thirdly, by means of introducing
other countries’ pract