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破除地方保护税制,构建和谐社会
引用本文:刘衍桥.破除地方保护税制,构建和谐社会[J].重庆邮电学院学报(社会科学版),2006,18(5):695-697.
作者姓名:刘衍桥
作者单位:西南科技大学经济管理学院 四川
摘    要:地方保护主义是区城经济一体化的拦路虎,是全周统一市场的绊脚石,它的产生源于多方面因素,其中最主要的是地方政府的利益驱动。以政府取得尽可能多的税收收入为前提,建议建立一个包含增值税和所得税的政府税收收入模型,以破除地方保护主义,实现区域经济一体化,缩小区城经济发展差距,以利于构建和谐社会。

关 键 词:地方保护主义  税收体制  变革
文章编号:1009-1289(2006)05-0695-03
修稿时间:2005年10月27

Breaking Down Regional Protection Tax System and Constructing Harmonious Society
LIU Yan-qiao.Breaking Down Regional Protection Tax System and Constructing Harmonious Society[J].Journal of Chongqing University of Posts and Telecommunications(Social Science Edition),2006,18(5):695-697.
Authors:LIU Yan-qiao
Institution:LIU Yan-qiao
Abstract:Regional protectionism is an obstacle in regional economic integration, and it is also a stumbling block of unified market of China. Its emergence originated from many factors and the uppermost one is the drives of local government's interests. To establish a government revenue model, which contains value-added tax and income tax on the premise that the government could get as much tax revenue as possible, is used to break down the regional protectionism, realize regional e-conomic integration, reduce the economic developing gap and construct harmonious society.
Keywords:regional protectionism  tax system  reform  
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