地区税收负担与经济发展的均衡分析

 1994年新税制实施以来至2000年，我国税收总收入达到58914.1亿元，年均增长17.5%，绝对额每年递增1200亿元。无疑，税收的突破性进展壮大了国家财力和中央宏观控制能力，但由于地区经济差距和税制设计等方面的原因，税制改革以来，我国地区间税负差距拉大，西部较落后地区税负提高，东部发达地区税负降低，这在一定程度上又阻碍了区域经济的协调发展。

An equilibrium analysis between the regional tax burden and economic development

Through making the demonstrational analysis of the tax burden difference between east and west of China since the reformation of tax system, and comparing the situation of regional tax burden, economic growth and the contribution of tax, the author comes to the conclusion that the economy in east region grows faster than in the west, but the tax burden in west is higher than in the east. Moreover, the author analyzes detailedly the main factors which influent the regional tax burden difference, namely, gross economy, industrial structure, distribution of income, the design of tax system, contract system on revenue and expenditure for local governments and so on. So that the author puts forward some suggestions of perfecting the tax system, adjusting the preferential policy and promoting regional economy.