A Research On The Strategy Of Tax Expenditure Of Prompting Harmonic Development Of Regional Economy

Non-equilibrium development is a universal phenomenon, a important choice in strategy development of regional economies, namely the problem of equilibrium and non-equilibrium growth choice has decided a country working out in the homeland development policy of regional economy. During the past 20 years, our country areas (between the east ,and middle,western part) has a non-equilibrium development , such as the gaps of economic growth level , industrial structure , science and technology educational level. Therefore, it is necessary to reducing the gaps between areas of economic growth step by step, realizing equilibrium development of regional economies.The reason for non-equilibrium development of regional economies is many-sided, tax expenditure which is a main policy means as country macro-control, can promote the equilibrium development by several aspects ,such as investing,flow of talented people,innovation of science and technology,institutional innovation. The article makes use of integrating theoretical analysis with demonstration analysis, and added up with comparing analysis and factor analysis, has drawn useful experience of other market economy countries applying tax expenditure policy to adjust the gap of economic growth, design a set of tax expenditure which be able to have an effect on promote our country regional economies equilibrium development.This thesis falls into full parts except the preface. Part I is devoted to discussing the theory of economic growth. Beginning with the concept of regional economies development, it introduces western relative regional economies development theories.Part II introduces the general situation of our country regional economies development and carries out analysis on influencing factor. The gap problem of areas which results from is serious, which brought about a lot of adverse effects on our country economic growth and even social stability. The major factors which enlarge the gap of areas have investment, human capital, science and technology and institution which have effect on non-equilibrium development of regional economies.Part III expounds tax expenditure have effect on the mechanism of regional economies development. Tax expenditure has important effect on investment, physical labor, science and technology and institution, by comparing with tax expenditure policies, our country should adjust finance and tax policy of area under market economy condition, promote equilibrium development of regional economy.Part IV improves and perfects available our country tax expenditure policy, structure a set of tax expenditure policy to be more suitable to our national condition, reduces the gap of economic development between areas, promote long equilibrium development of regional economy.