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从税收视角看湖南工业化发展重点
引用本文:胡永远,鲁丽梅.从税收视角看湖南工业化发展重点[J].湖南大学学报(社会科学版),2005,19(2):50-53.
作者姓名:胡永远  鲁丽梅
作者单位:湖南大学,经贸学院,湖南,长沙,410079
基金项目:湖南“十五”教育规划课题(XJK03BG010)
摘    要:税收可以作为一个更真实的指标,来反映一国或地区工业化发展的水平。从区域分布看,湖南税收高度集中于长株潭、“一点一线”原有发达地区;从行业分布看,高度集中于卷烟等极少数行业,而且,重点税源极不稳定。因此,目前湖南的区域经济发展战略,只能采取梯度推进的战略;政府的产业政策在短期内只能以现有重点税源行业为基础,长期内将以扶持新经济增长点为重点。

关 键 词:税收分布  税源重点  工业发展战略
文章编号:1008-1763(2005)02-0050-04
修稿时间:2003年12月29

The Key to Hunan Industrialization in Revenue Perspective
HU Yong-yuan,LU Li-mei.The Key to Hunan Industrialization in Revenue Perspective[J].Journal of Hunan University(Social Sciences),2005,19(2):50-53.
Authors:HU Yong-yuan  LU Li-mei
Abstract:As a more realistic index, taxation is able to reflect the levels of industrialization in a country or a region. Hunan province concentrates its taxation in original developed regions such as Changsha, Zhuzhou and Xiangtan. Moreover, the minority of the industries such as cigarette has contributed the most revenues. Furthermore, the major taxation source in Hunan is extremely unstable. As a result, this paper suggested that the regional economies should adopt gradient-propelling strategy. Moreover, industrial policy should be based on original major industries in the short run, and support the growth of new economies in the long run.
Keywords:revenue distribution  key revenue  developing strategy of industry
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