【正文】
ugh the parative analysis on the taxburden differences of the eastern, midland, western regions in China, the author finds that the disequilibrium between the growth of the economy and the level of macrotaxburden, . lower growth of the economy with higher taxburden and higher growth of the economy with lower taxburden. The disequilibrium of taxburden in China has been controlled recently, but the taxburden differences of these regions have increased year after year. At the same time, the author analyzes the reasons why taxburden differences of these regions e into being and puts forward some countermeasures and advice. Keywords: Theil index macrotaxburden difference in regions目 錄一、我國(guó)各地區(qū)的稅負(fù)差異………………………………………………………………1(一)塞爾指標(biāo)的引入……………………………………………………………………1(二)對(duì)中國(guó)地區(qū)間稅負(fù)差異的實(shí)證分析………………………………………………3二、我國(guó)地區(qū)間稅負(fù)差異的成因分析……………………………………………………5(一)產(chǎn)業(yè)結(jié)構(gòu)的影響……………………………………………………………………5(二)所有制結(jié)構(gòu)差異影響………………………………………………………………5(三)稅收政策的影響……………………………………………………………………6(四)財(cái)政體制因素的影響………………………………………………………………7三、解決地區(qū)稅負(fù)差異的思考和建議……………………………………………………7(一)加快經(jīng)濟(jì)發(fā)展,在中西部培育新的經(jīng)濟(jì)增長(zhǎng)極…………………………………7(二)加大產(chǎn)業(yè)結(jié)構(gòu)的調(diào)整………………………………………………………………7(三)調(diào)整西部地區(qū)所有制結(jié)構(gòu),逐步縮小東西部差距………………………………8(四)規(guī)范稅收政策,深化稅制改革……………………………………………………8(五)規(guī)范財(cái)政體制,加強(qiáng)中央與地方關(guān)系……………………………………………8四、結(jié)語(yǔ)……………………………………………………………………………………9五、致謝語(yǔ)10六、參考文獻(xiàn)………………………………………………………………… …………11稅收是國(guó)家財(cái)政取得收入的最主要渠道,稅收不僅可以保證國(guó)家機(jī)器的正常運(yùn)行、政府職能的順利實(shí)施,而