【摘要】：財(cái)稅政策是實(shí)施西部大開(kāi)發(fā)戰(zhàn)略的重要手段。本文對(duì)西部大開(kāi)發(fā)財(cái)稅政策的效果進(jìn)行了初步評(píng)估,結(jié)果顯示:"十二五"時(shí)期以來(lái)財(cái)政政策持續(xù)發(fā)力,特別是財(cái)政支出和轉(zhuǎn)移支付對(duì)西部地區(qū)經(jīng)濟(jì)和社會(huì)發(fā)展的帶動(dòng)作用較以往明顯提升。但是,當(dāng)前我國(guó)中、東、西部經(jīng)濟(jì)社會(huì)發(fā)展差距仍然呈擴(kuò)大之勢(shì);與此同時(shí),西部的稅負(fù)增長(zhǎng)快于中、東部,反映出稅收優(yōu)惠政策對(duì)西部的影響越來(lái)越小。西部大開(kāi)發(fā)任務(wù)長(zhǎng)期且艱巨,未來(lái)應(yīng)結(jié)合我國(guó)財(cái)稅體制改革的總體趨勢(shì),針對(duì)西部發(fā)展的特殊性,及時(shí)改革完善相關(guān)財(cái)稅政策。包括:加大均衡性轉(zhuǎn)移支付力度,完善轉(zhuǎn)移支付制度;進(jìn)一步落實(shí)稅收優(yōu)惠政策,并考慮加大對(duì)西部的稅收優(yōu)惠力度;改革完善生態(tài)保護(hù)與補(bǔ)償政策等。
[Abstract]:Fiscal and taxation policy is an important means to implement the strategy of western development. This paper makes a preliminary evaluation on the effect of fiscal and taxation policies in the development of the western region. The results show that the fiscal policies have continued to exert efforts since the 12th Five-Year Plan period. In particular, fiscal expenditure and transfer payments have played an important role in economic and social development in the western region. However, at present, the economic and social development gap between east and west of China is still widening. At the same time, the tax burden in the west is increasing faster than that in the middle and the east, which reflects that the influence of the preferential tax policy on the west is becoming smaller and smaller. The task of developing the west is long and arduous. In the future, we should combine the general trend of the reform of finance and taxation system in our country, in view of the particularity of the development of the west, reform and perfect the relevant fiscal and taxation policies in time. It includes: strengthening balanced transfer payment and perfecting transfer payment system; implementing tax preferential policy further and considering increasing tax preference to western China; reforming and perfecting ecological protection and compensation policy.
【作者單位】： 財(cái)政部財(cái)政科學(xué)研究所;
【分類(lèi)號(hào)】：F812.0

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