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三峡库区税源优化与产业发展问题探讨 被引量:1

Tax Sources and Industry Emptiness
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摘要 本文就实施“西部大开发”和把万州建成“重庆第二大城市”新形势下,结合移民后期扶持,加快万州经济发展与产业结构调整,理顺税收计划、GDP与经济税源的关系,优化经济税源结构,扩大税源等问题提出优化税源的几点建议。 Economic development is the foundation of tax sources. However, industry emptiness in the Three Gorges reservoir area becomes the main reasons why it is short of tax sources. In Wanzhou, tax sources are characterized by the particularity of its economic development. Under the circumstance of Western Development, construction of Wanzhou as the second biggest city of Chongqing and successive support for emigrants, Wanzhou has to handle immediately these significant issues: to speed up economic development and adjustment of industrial structure, to straighten out the relation of tax planning, GDP and economic tax sources, to optimize the structure of tax sources as well as to expand the scope of tax sources.
出处 《重庆三峡学院学报》 2006年第2期21-24,共4页 Journal of Chongqing Three Gorges University
关键词 万州 产业“空虚化” 经济税源 Wanzhou industry emptiness economic tax sources
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参考文献2

  • 1金人庆著..中国当代税收要论[M].北京:人民出版社,2002:349.
  • 2重庆发展论坛组委会.重庆发展论坛[M].中国重庆投资贸易洽谈会,2002,4. 被引量:1

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