The Research On Tax Policies Of Reducing Regional Economic Disparities Of Our Country

The non-equivalent development of regional economy, i.e. the existing of regional disparities, is a kind of phenomenon which exists commonly during the course of economic development. The existing of disparities of regional economy has its reasonability and significance. But excessive regional economic disparities will bring about some of passive influence, which is already non-arguing fact. From the reform and open, regional disparities are increasingly expanding. Our country has become one of the countries which have serious regional disparities. The serious fact calls theory and policy research for reducing the disparities of regional economy.The paper researches the question in terms of tax policies. Firstly, the paper clarifies government's important part in the course of adjusting regional disparities, and analyses the effect of tax policies during the course of regional economic development; Secondly, the paper takes positive analyses for regional economic disparities of our country. By the compare of primary economic index, the paper describes the present situation of regional economic disparities, and analyses the tax factors which make regional disparities' expanding. At the same time, the paper explains the important significance of reducing regional economic disparities. Thirdly, by means of introducing other countries' practice for accelerating the development of undeveloped regions, the paper summarizes general experience. Finally, on the basis of analysis on theory and realistic questions, the paper puts forward the measures of reducing the disparities of regional economy from the principle of dealing with economic development across the region. The measures include tax policies of accelerating the development of Middle and Western China and tax policies' adjustment of Eastern China. The former is emphasized from three aspects, which includes optimizing tax category, improving revenue-sharing and improving tax preference. At the same time, tax policies must strengthen coordination with other measures.