[1]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,(05):86-91.
　HUANG Xiaoyong.A Study of the Finance and Taxation Policy of the Revitalization and Development in the Original Central Soviet Areas[J].,2012,(05):86-91.
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赣南等原中央苏区振兴发展的财税政策研究()
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《江西师范大学学报》（哲学社会科学版）[ISSN:1006-6977/CN:61-1281/TN]

卷:
期数:
2012年05期
页码:
86-91
栏目:
出版日期:
2012-11-01

文章信息/Info

Title:
A Study of the Finance and Taxation Policy of the Revitalization and Development in the Original Central Soviet Areas
作者:
黄小勇;
江西师范大学苏区振兴研究院,江西南昌,330022
Author(s):
HUANG Xiaoyong
关键词:
赣南等原中央苏区; 振兴发展; 财税政策
Keywords:
Original Central Soviet Areas; revitalization and development; finance and taxation policy
分类号:
F812
文献标志码:
A
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。
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.

参考文献/References:

[1]郑雪梅,韩 旭.建立横向生态补偿机制的财政思考[J].地方财政研究,2006,(10).
[2]李兴文,张效忠.振兴甘肃革命老区的财税政策建议[J].中国财政,2011,(19).
[3]刘金生.关于以瑞金为中心中央苏区连片开发的思考[J].老区建设.2011,(19).
[4]李惠娟,上官敬芝.发达地区促进区域协调发展的财税政策对江苏的启示[J].江苏商论,2010,(10).

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备注/Memo

备注/Memo:
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”
更新日期/Last Update: 1900-01-01