| 赣南等原中央苏区振兴发展的财税政策研究 |
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| 引用本文： | 黄小勇.赣南等原中央苏区振兴发展的财税政策研究[J].江西师范大学学报(哲学社会科学版),2012,45(5):86-91. |
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| 作者姓名： | 黄小勇 |
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| 作者单位： | 江西师范大学苏区振兴研究院,江西南昌,330022 |
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| 基金项目： | 江西省经济社会重大招标课题“振兴中央苏区的现实条件、产业布局与财税政策研究” |
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| 摘 要： | 赣南等原中央苏区振兴发展需要财税政策的大力支持,必须站在国家战略层面从全局出发,利用科学理念、共生理论和包容思想制定好原中央苏区财税政策支持体系,并且把这项系统工程切实落到实处和覆盖整个赣南等原中央苏区。在制定财税政策的过程中,地方政府需要根据国家振兴原中央苏区的战略定位出发,从绿色生态、民生质量和产业转型升级三大方面充分考虑相应的财税支持政策,彻底改变原中央苏区经济社会滞后的面貌,实现赣南等原中央苏区的发展。
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| 关 键 词： | 赣南等原中央苏区 振兴发展 财税政策 |
A Study of the Finance and Taxation Policy of the Revitalization and Development in the Original Central Soviet Areas |
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| HUANG Xiaoyong.A Study of the Finance and Taxation Policy of the Revitalization and Development in the Original Central Soviet Areas[J].Journal of Jiangxi Normal University(Philosophy and Social Sciences Edition),2012,45(5):86-91. |
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| Authors: | HUANG Xiaoyong |
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| Institution: | HUANG Xiaoyong(Institute of Revitalization of the Central Soviet Areas,Jiangxi Normal University,Nanchang,Jiangxi 330022,China) |
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| Abstract: | The revitalization and development of the Original Central Soviet Areas must be based on the national strategy level from the perspective of the overall situation,use scientific concept,symbiosis theory and inclusive idea,to set up the support system for the Original Central Soviet Areas finance and taxation policy support system,implement the system engineering effectively,and cover the whole Original Central Soviet Areas,so as to get national levels finance and taxation policy support.In the process of setting up financial and tax policies,the Original Central Soviet Areas should give full consideration to the corresponding fiscal support policy,completely change the Original Central Soviet Areas economic and social lag face,according to the national strategic positioning about the revitalization of the Original Central Soviet Areas,from the perspective of green ecology,quality of people’s livelihood,industry transformation and upgrading,in order to achieve symbiosis development in the Original Central Soviet Areas. |
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| Keywords: | Original Central Soviet Areas revitalization and development finance and taxation policy |
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