| 改革中国税制与西部地区发展 |
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| 引用本文： | 程敏. 改革中国税制与西部地区发展[J]. 宁夏党校学报, 2006, 8(2): 71-75 |
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| 作者姓名： | 程敏 |
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| 作者单位： | 中共石嘴山市委党校,政研室,宁夏,石嘴山,753000 |
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| 摘 要： | 为了贯彻西部大开发战略,缩小东西部差距,国家的税收政策应向西部倾斜,应以着力于支持发展基础设施建设,着力于支持生态环境保护和建设,着力于支持发展特色经济等为基本原则。对设在西部地区国家鼓励类的内资企业和外商投资企业,都应给予企业所得税的减免。
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| 关 键 词： | 中国税制改革 西部大开发 WTO |
| 文章编号： | 1008-2921(2006)02-0071-05 |
| 修稿时间： | 2006-01-10 |
On the Reform of China's Tax System and the Development of West Areas |
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| CHENG Min. On the Reform of China's Tax System and the Development of West Areas[J]. Journal of Ningxia Communist Party Institute, 2006, 8(2): 71-75 |
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| Authors: | CHENG Min |
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| Abstract: | The state tax policy should be in favor of the west areas so as to implement the strategy of the west development and shorten the distance between west and east areas.It should give supports to the development of infrastructures, the protection and maintenance of the ecological environment,and the development of economy with characteristics.Meanwhile,those native-fund enterprises and foreign-fund enterprises located in west areas and encouraged by the state should enjoy the reduction or remission of enterprise income tax. |
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| Keywords: | China's reform of its tax system the development of the west WTO |
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