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中国国家“十二五”规划纲要提出要实施主体功能区战略。日本针对经济发展过程中产生区域问题所采取的6次全国国土综合开发规划的财政政策,值得借鉴。中国在推进主体功能区建设过程中,应当运用差别化税收政策引导重点开发区域承接优化开发区域的产业转移,加大对重点开发区域基础设施的投入,发挥财政转移支付制度对地方财力的平衡作用。
China’s national “Twelfth Five-Year Plan” proposed to implement the main functional area strategy. Japan’s fiscal policy on six regional comprehensive development plans adopted in the course of economic development that is expected to generate regional problems is worth learning from. In promoting the construction of the main functional zones, China should use differentiated tax policies to guide the key development regions to undertake the industrial transfer in the optimized development regions, increase investment in key development of regional infrastructure, and give play to the balance between the fiscal transfer payment system and local financial resources .