| 陕西西部大开发税收政策执行评价及调整方向 |
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| 引用本文： | 杨卫红.陕西西部大开发税收政策执行评价及调整方向[J].陕西行政学院学报,2013(1):104-108. |
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| 作者姓名： | 杨卫红 |
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| 作者单位： | 陕西省地方税务局 |
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| 摘 要： | 在上一轮西部大开发政策的支持下,陕西经济社会发展取得了巨大成就。新一轮西部大开发的税收优惠政策虽已明确,但对于陕西来说,这些政策还应着重在支持陕西发展优势,支持陕西经济发展薄弱环节的税收优惠政策上,以及在宏观层面支持陕西经济社会发展的税收政策等方面予以完善。
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| 关 键 词： | 西部大开发 税收优惠 政策评估 税制改革 |
West Development Tax Policy Implementation Evaluation and Adjustment Direction in Shaanxi Province |
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| YANG Wei-hong.West Development Tax Policy Implementation Evaluation and Adjustment Direction in Shaanxi Province[J].Journal of Shaanxi Administration School and Shaanxi Economic Management School,2013(1):104-108. |
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| Authors: | YANG Wei-hong |
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| Institution: | YANG Wei-hong(Shaanxi Local Taxation Bureau,Xi’an 710002,China) |
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| Abstract: | In the last round of the west development policy support, Shaanxi＇s economic and social development has made great achievements. The new turn of preferential tax policy of the west development has been clear, but for Shaanxi, these policies also need to focus on support to the development of Shaanxi advantage of the tax preferential policies,to support the weak link of the economic development and the macro level to support Shaanxi＇s economic and social development. |
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| Keywords: | west development tax preference policy evaluation tax reform |
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