Fair Perspective To Promote Regional Economic Coordinated Development Of The Enterprise Income Tax Policy Orientation Research

China’s vast territory and large population. Variety of geographical environment and long history, has created huge differences in economic development among regions. As the area between, regional internal competition for resources, capital, talent, the coordinated development of regional economy in more difficult. The key area to improve efficiency and promote fair, promote leapfrog development, promote the regional coordinated development, is one of the important responsibilities of various government departments. Tax policy must also keep up the pace, to find and solve in the regional development of a new phenomenon, new problems and new situation, the reform and innovation as important means to promote the coordinated development of regional economy, adjust the policy guidance, perfecting the policy system, fully give play to the role of tax regulation and guidance, to realize the orderly flow of all kinds of resources and reasonable configuration, cultivating regional comparative advantage, strengthen the regional core competitive ability, lacking the economic development of backward areas.The properties of the direct tax, enterprise income tax and its pre-tax deduction, tax breaks, the provisions of the tax distribution, etc, and even to the enterprise has an important influence on the development of regional economy. Follow the principle of indiscriminate tax subject to enterprise income tax, which gives the tax environment for the development of enterprises and regional economic justice. The fairness of the tax law, correct understanding, narrow the gap between rich and poor, to solve the problem of uncoordinated regional economic development to realize social justice, has important research value and practical significance. Selection in this paper, based on the fairness of the tax law, enterprise income tax as the research object, around the enterprise income tax’s influence on the regional’economic development, from the perspective of a single tax policy analysis and study, found that the corporate income tax policy in the fairness of four obvious deficiencies in performance. In reference to foreign experience, based on the proposed perfecting corporate income tax policy fairness shall follow the principles and concrete Suggestions.