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自改革开放以来,江西等中部地区区域经济得到了前所未有的发展,但这种发展同发达地区相比,显得滞后。本文以江西省社会经济发展状况为依据,从税收制度层面研究与分析了现行税收制度缺陷对中部地区区域经济发展的负面影响。同时,在区域经济发展理论及新制度经济理论的指导下,就如何更有效地发挥税收的职能作用,提高税收制度效率与公平度,以促进中部地区崛起,实现中部区域经济发展目标,为决策层提供了一些有较强针对性的税收制度改革意见和建议。
Since the reform and opening up, the regional economy in Jiangxi and other central regions has witnessed unprecedented growth, but this development lags behind that in the developed regions. Based on the social and economic development in Jiangxi Province, this paper studies and analyzes the negative impact of the current tax system defects on the regional economic development in the central region from the tax system level. At the same time, under the guidance of the theory of regional economic development and the new institutional economy, on how to play a more effective taxation function and improve the efficiency and fairness of the tax system in order to promote the rise of the central region and achieve the goal of regional economic development in the central region, The stratum provides some suggestions and suggestions on how to reform the tax system.