中国行政管理
中國行政管理
중국행정관리
Chinese Public Administration
2014年
9期
97~101
,共null页
区域经济 财政政策 财政体制 转移支付 税收优惠
區域經濟 財政政策 財政體製 轉移支付 稅收優惠
구역경제 재정정책 재정체제 전이지부 세수우혜
regional economy, fiscal policy, fiscal system, transfer payment, tax preference
振兴区域经济是我国经济发展的一个基本战略，财政政策作为市场经济条件下宏观调控的主要手段，在区域经济发展过程中发挥着积极、关键的作用。针对区域经济发展的差异及存在的税收优惠偏重于东部沿海地区、财政体制减弱欠发达地区财力、财政转移支付均等化作用有限、税制设计拉大地区间发展差距等问题，提出了实施综合财政政策、改革现行财政体制、规范转移支付制度、集中使用财政资金和加大税收优惠政策力度等财政政策。
振興區域經濟是我國經濟髮展的一箇基本戰略，財政政策作為市場經濟條件下宏觀調控的主要手段，在區域經濟髮展過程中髮揮著積極、關鍵的作用。針對區域經濟髮展的差異及存在的稅收優惠偏重于東部沿海地區、財政體製減弱欠髮達地區財力、財政轉移支付均等化作用有限、稅製設計拉大地區間髮展差距等問題，提齣瞭實施綜閤財政政策、改革現行財政體製、規範轉移支付製度、集中使用財政資金和加大稅收優惠政策力度等財政政策。
진흥구역경제시아국경제발전적일개기본전략，재정정책작위시장경제조건하굉관조공적주요수단，재구역경제발전과정중발휘착적겁、관건적작용。침대구역경제발전적차이급존재적세수우혜편중우동부연해지구、재정체제감약흠발체지구재력、재정전이지부균등화작용유한、세제설계랍대지구간발전차거등문제，제출료실시종합재정정책、개혁현행재정체제、규범전이지부제도、집중사용재정자금화가대세수우혜정책력도등재정정책。
Revitalizing regional economy is one of the basic economic development strategies in China. As one of the main macro economic control means under the market economy, fiscal policies play a positive and key role in regional economy de velopment. In view of regional economic development differences and the problems caused by the preferential tax of eastern coastal areas, the financial system of weakening the underdeveloped financial capability, the limited role of e qualization in financial transfer payment, and the tax system design of widening regional gap, this paper proposes the following strategies, such as implementing comprehensive fiscal policies, renovating the present financial system, normalizing transfer payment system, focusing financial funds and strengthening tax preferential policy.
