The Research On Policies Of Fiscal And Taxation That Promote The Harmonious Development Of Regional Economy In Our Country

Since reform and opening-up, our country has acquired great achievement in the economical and social development. However the region's economic growth rate and income levels have shown a significant difference in the process of the rapid economic development, and the regional economic disparity are expanding. As one of the macro-control levers, fiscal and taxation policy has always been used to regulate the economy. It not only plays an important role in regulating and smoothing the economic fluctuations and the economic downturn, but also has a very important practical significance for promotion the coordinated development of regional economy.Firstly, this paper measures the regions'difference in the GDP, industrial structure, and the people's living standards, analyzes the current situation and the reasons of the regional economic disparity. Particularly using the financial decentralization, transfer payments, tax preferential policies, identifies how the fiscal and taxation policies affect the gap of regional economic development. Then, it analyzes the problems of the current fiscal and taxation policy rolling in the China's eastern, central and western regions economic coordination development. Mainly through probing the tax system and specific tax structure existing problems of the current tax collection system, describes the coordinate regional economic development limitations. Using game analysis, empirical analysis methods analyze the tax competition of the local governments at all levels. And it describes the irregularities of the financial transfer payment system by qualitative and quantitative analysis methods. Finally, on the basis of learning the international experience and combined our actual conditions, it proposes these specific measures to achieve the coordination of regional economic development. We can optimize the structure of China's taxation system mainly by adjusting the proportion of turnover tax and income tax, improving the auxiliary taxes .Through changing the form of tax concessions and adjusting the taxation concessions direction, we can achieve industry-oriented tax preferential policies. Widen the local governments financing channels. Optimizing the transfer payment structure, forming the transfer payment standards, reasonably dividing the levels of local government authority to standardize and improve our financial transfer payment system.