Wang Qiao
School of Public Finance and Taxation, Jiangxi University of Finance and Economics, Nan Chang, Jiangxi, People�s Republic of China
Cheng Wei
School of Public Finance and Taxation, Jiangxi University of Finance and Economics, Nan Chang, Jiangxi, People�s Republic of China
ABSTRACT
In recent years, Chinas economic has developed rapidly, however, the Central Soviet Area which made a great contribution and sacrifice for the Chinese revolution is still in poor situation. Fiscal and tax policy is one of the most effective means to develop the regional economic. We analyze and summarize the different types of fiscal and tax policies promulgated to support the regional development and take into account the region characteristics of Gannan and economic strength. And on these bases, we put forward, making full use of fiscal and tax policies of the Western Development, increasing transfer payments to the Central Soviet Area, supporting mineral Industrial development and environment protection, guiding and promoting sustainable development of characteristic industry and establishing the investing and financing system, these five fiscal and tax policy recommendations.
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Received: June 03, 2013;
Accepted: November 08, 2013;
Published: November 12, 2013
How to cite this article
Wang Qiao and Cheng Wei, 2013. Fiscal and Tax Policy of the Central Soviet Area Such as South Jiangxi. Journal of Applied Sciences, 13: 4798-4804.
DOI: 10.3923/jas.2013.4798.4804
URL: https://scialert.net/abstract/?doi=jas.2013.4798.4804
DOI: 10.3923/jas.2013.4798.4804
URL: https://scialert.net/abstract/?doi=jas.2013.4798.4804