破除我国地方保护主义的税收体制变革分析

分析了建立区域经济一体化和全国统一市场的最大障碍是地方保护主义,其产生的根源是地方政府利益的驱动,是我国目前税收制度的安排,特别是增值税和所得税的征收方式和分享方式还不太合理,通过建模分析也证明了这一点。并就此提出税收体制变革的具体建议以破除地方保护主义,实现区域经济一体化,缩小区域经济发展差距,构建和谐社会。

Taxation Regime Renovation on Extirpating Local Preservationist in China

Local preservationist has impeded the interregional economic communications,and the national unified market.There are many factors which bound together to generate local preservationist,but the most important one is the local governments' revenue.A model is set up proving that the management of taxing system in our country is unreasonable,especially,the cellecting and sharing mode of value-added tax and income tax.To destroy the preservationist,some suggestions are given so as to promot the interregional economic communications,subtract the developing gap and construct a harmonious society.