Fiscal Policys Of Promoting Coordinate Development Of China's Regional Economy

Since reform and opening up, the economies of the whole country achieve sustained rapid growth. The people's living standard of every region has been improved significantly. However, because of the differences of basic conditions, economic circulation system and regional economic policy, the economic growth rate and income levels of every region show significant differences. Economic development level of middle and western areas has a certain distance compared with eastern area. This not only is not conducive to raising the level of the country as a whole, but also restricts the development of the eastern region and threatens social stability and national unity. In recent years, implementing the strategy of developing the western region, revitalize the northeast old industrial base and promoting the rise of the central region, reduced regional development disparities in a certain degree. However, the problems of regional imbalance development have still not been effectively solved. The gap between regional economic developments has constantly expansible. Reducing regional development disparities and achieving regional balance development is still the important strategic tasks in the new century.As one of the levers of macroeconomic regulation and control, fiscal policy has always been an important means of regulating the economy of every country's governments. It not only plays a role in regulating and ironing the economic downturn and fluctuations, but also has very important and practical significance to promote the regional economic coordinated development. Through implementing fiscal policy such as government investment, transfer payments and tax incentives, it can provide necessary financial resources for economic development in backward regions. However, China's fiscal and taxation policy is imperfect. Such as the financial system diminished financial resources in central and western regions, transfer payment system pull the regional financial, taxation system designed expand the development gap between regions and tax incentives emphasis in the eastern coastal areas. This not only did not play a role in coordinating regional coordinated development, but further expand the gap between regions. Therefore, it is necessary to reform and improvement current fiscal policy in order to play its role in narrowing regional disparities.Regional economic imbalance development is an important phenomenon in the process of economic development of countries in the world. In the West, various schools carry on a lot of researches on the fiscal policy and economic growth theory around whether the government should intervene in the economy, intervention effectiveness and how to intervene, gaining different conclusions. In practice, fiscal policy-oriented regional economic policies implemented by the government of developed and developing countries have played a big role to achieve balanced development of regional economy. The United States, Germany, France, Japan, South Korea, Brazil and other countries achieve economic development in varying degrees through policies such as increasing financial investment in backward areas, implementing standard financial transfer payment system, implementing differential tax incentives in different parts, which has a certain referential significance to make fiscal policy of promoting regional economic coordinated development of China.Using research combination methods of comparative analysis, causal analysis, and empirical analysis, both detailed theoretical analysis, but also with economics and public policy, put forward specific countermeasures. Firstly, explain the relevant theory from the basic connotation and characteristics of the regional economic and fiscal policy, analyzing the promoting role of tax policy to coordinate regional development; on this basis, carry on data and empirical analysis for the current situation of China's regional economic development, current fiscal and taxation policy of promoting of regional economic development has been outlined. Meanwhile, analyzing existing defects of fiscal policy in the implementation process; Finally, propose the fiscal policy of promoting regional economic development of China combined with foreign advanced experience of promoting regional economic coordinated development, such as increases financial support in the backward areas, gradually reforming tax sharing system, accelerating the process of reforming tax system of China and using the tax incentives of coordinating the development of east, central and western.