CAJ | 학술논문

区域经济是指一定区域范围内的经济活动，财税是党和政府履行职能的物质基础、体制保障、政策工具和监管手段，而政策工具的选择和运用对区域经济的发展产生基础性影响．文章立足于财税视角，在分析绍兴区域经济发展现状的基础上，对促进绍兴区域经济发展的财税政策工具选择作厂探讨，并就其具体运用提出相应的建议意见．
구역경제시지일정구역범위내적경제활동，재세시당화정부리행직능적물질기출、체제보장、정책공구화감관수단，이정책공구적선택화운용대구역경제적발전산생기출성영향．문장립족우재세시각，재분석소흥구역경제발전현상적기출상，대촉진소흥구역경제발전적재세정책공구선택작엄탐토，병취기구체운용제출상응적건의의견．
Regional economy refers to the economic activities within a certain area. Tax is the material basis on which the Party and governments at all levels perform their duties, the system guarantee, the policy instrument and means of supervision. The selection and application of policy instruments have fundamental impact on the development of regional economy. Grounded on the status quo of the regional economy development in Shaoxing, the paper discusses from the tax perspective the ways to select the tax policy instruments which will stimulate the development of regional economy in Shaoxing, and comes up with some suggestions on their application.