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西部大开发中的中央财政转移支付政策研究
引用本文:方向阳,张应良,李建勋.西部大开发中的中央财政转移支付政策研究[J].四川畜牧兽医学院学报,2007,5(5):34-37.
作者姓名:方向阳  张应良  李建勋
作者单位:西南大学经济管理学院,重庆400716
摘    要:西部大开发战略实施以来,中央财政转移支付对西部地区经济的发展发挥了重要的作用,但目前也暴露出不少问题需要进一步完善。文中从财政转移支付在均衡地区财力的必要性谈起,通过分析西部大开发中财政转移支付的现状,指出了实践中存在的主要问题,并尝试性地提出了解决问题的对策建议。

关 键 词:西部大开发  财政转移支付  税收返还
文章编号:1672-5379(2007)05-0034-04
收稿时间:2007-06-08

A RESEARCH OF THE POLICIES ABOUT CENTRAL FINANCIAL TRANSFER PAYMENT IN THE DEVELOPMENT OF WESTERN REGIONS
FANG Xiang yang,ZHANG Ying-liang, LI Jian-xun.A RESEARCH OF THE POLICIES ABOUT CENTRAL FINANCIAL TRANSFER PAYMENT IN THE DEVELOPMENT OF WESTERN REGIONS[J].Journal of Sichuan Institute of Animal Husbandry and Veterinary Medicine,2007,5(5):34-37.
Authors:FANG Xiang yang  ZHANG Ying-liang  LI Jian-xun
Abstract:Since the implementation of the strategic plan of developing the western regions of China, the central financial transfer payment has been playing a great role in the western areas; however, there are still some problems to be solved. Starting with a discussion of the necessity of balancing finance power by the transfer payment, this article analyzes the present situation of financial transfer in the development of western regions and then points out the main problems in the practice. In the end, the authors try to find a way to solve the problems.
Keywords:the development of western regions  financial transfer payment  tax returning
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