摘要
西部地区经济发展明显落后于东南沿海地区 ,除了历史和自然因素外 ,包括税收政策在内的国家政策效应及由此而产生的结构不合理是主要因素。研究和制定符合西部实际的税收政策 ,是推动西部地区社会经济全面发展的现实选择。
The economic development of the western areas is behind the south-eastern maritime areas.The main reason is due to the unreasonable structure caused by the tax policy besides the historical and natural factors.It is a real choice to study and make practical tax policies which fit to the western areas for the purpose to make the western areas develop quickly.
出处
《税务与经济》
北大核心
2001年第1期9-13,共5页
Taxation and Economy
关键词
西部地区
经济发展
税收政策
税收机制
财税体制
western area
economic development
tax policy
tax mechanism
finance and tax system
