뗚4뻭뗚5웚ꆡꆡꆡꆡꆡꆡꆡꆡꆡ컷놱얩쇖뿆벼듳톧톧놨(짧믡뿆톧냦)쓪9퓂JournalofNorthwestSci2TechUniversityofAgricultureandForestry(SocialScienceEdition)뺭볃퓶뎤폫쮰쫕뗷뷚ꆪꆪ잳싛쓾쿄뗘쟸뺭볃폫쮰쫕α헅맺샶(쓾쿄닆뺭횰튵벼쫵톧풺믡볆쾵,틸뒨ꆡ750021)ꆡꆡ햪ꆡ튪:쟸폲뺭볃뿉돖탸랢햹뗄뫋탄쫇랢햹,뛸랢햹뗄맘볼쫇퓚뺭볃퓶뎤뗄춬쪱,쪹룃뗘쟸짧믡뺭볃뷡릹쟷폚뫏샭,뺭볃킧틦폐쯹쳡룟,ퟮ훕듯떽풴뗄폀탸샻폃뫍짺첬뮷뺳뗄룄짆,쪹뺭볃ꆢ짧믡ꆢ뮷뺳킭뗷춳튻뗄랢햹ꆣ쓾쿄뗘쟸퓚뻟쳥쪵쪩뿉돖탸랢햹햽싔훐듦퓚ퟅ훮죧뺭볃퓶뎤맽럖틀삵춶삭뚯,뺭볃킧틦훰쓪쿂붵,뺭볃뷡릹늻뺡뫏샭,늻쓜춻돶뗘랽쳘즫닺튵,풴샻폃킧싊뗍뗈컊쳢ꆣ탨튪뛔폚쓾쿄뗘쟸벱탨랢햹뗄뗘랽쳘즫닺튵쪵탐쟣킱뗄쮰쫕헾닟,좷뚨뫏샭뗄헷쫕솿뛈,몭퇸뺭볃,럡뫱쮰믹,훰늽췪짆뗘랽쮰쫕뗷뷚믺훆,쪹쟸폲뺭볃랢햹ퟟ죫튻룶솼탔톭뮷뗄맬뗀ꆣ맘볼듊:쟸폲뺭볃;뿉돖탸랢햹;쳘즫닺튵;쮰쫕뗷뷚훐춼럖샠뫅:ꆡꆡꆡꆡꆡꆡ컄쿗뇪쪶싫:A컄헂뇠뫅:1009-9107(2004)05-0081-03ꆡꆡ튻룶뗘쟸뗄쮰쫕맦쒣틀삵폚뺭볃퓶뎤,뺭볃퓶ꆡꆡ듓뇭1릤튵퓶뎤훐뺭볃킧틦뗄뇤뚯쟷쫆뾴:뎤폖좡뻶폚룃뗘쟸뗄뺭볃랢햹쮮욽뫍뺭볃킧틦늢쫜뷰샻쮰싊ꆢ냙풪만뚨닺풭볛쪵쿖샻쮰ꆢ냙풪쿺쫛쫕떱뗘짧믡뺭볃뷡릹(죧쯹폐훆뷡릹ꆢ춶뷡릹ꆢ닺튵죫쪵쿖뗄샻죳듓1990쓪틔살뻹돊쿂붵쟷쫆ꆣ닺횵샻뷡릹ꆢ쫕죫럖엤뷡릹뗈)뛠훖틲쯘뗄훆풼ꆣ쮰쫕쓜럱쮰싊1995쓪뇈1990쓪폐쯹쳡룟,떫2001쓪폖쿂붵헦헽돉캪뺭볃룜룋듙뷸놾뗘쟸뺭볃룟쯙랢햹,돉캪쇋룶냙럖뗣,쇷뚯닺훜듎쫽튲돊쿂붵첬샭싛뷧벰헾뢮맘힢뗄죈뗣ꆣ쫆ꆣ릤튵퓶볓횵싊뫍닺욷쿺쫛싊1990쓪좱짙춬뿚뺶뿉뇈쇏,듓2001쓪뫍1995쓪뗄뛔뇈살뾴,럖뇰쿂튻ꆢ쓾쿄뗘쟸뺭볃폫쮰쫕쿖ힴ럖컶붵쇋뫍룶냙럖뗣ꆣ릤튵뺭볃킧틦ퟛ뫏횸쫽2001쓪횻폐%,뇈1995쓪쿂붵9룶냙럖뗣,(튻)뺭볃랽쏦뇈좫맺욽뻹쮮욽뗍4룶냙럖뗣ꆣ[1]뇭1ꆡ훷튪쓪럝쓾쿄릤튵뺭볃킧틦쮮욽뗄뇤뚯평짏쏦뗄럖컶훐뿉틔뾴돶,쓾쿄릤튵뺭볃킧틦횸ꆡ뇪ꆡꆡꆡ1990쓪ꆡ1995쓪ꆡ2001쓪퓚릤튵뿬쯙퓶뎤훐늢쎻폐짏짽,뛸쫇돊쏷쿔쿂붵쟷뷰샻쮰싊(%)ꆡꆡꆡ쫆,쳘뇰쫇뷰뗄쪹폃킧틦듳럹뛈붵뗍ꆣ뺿웤풭틲,닺횵샻쮰싊(%)ꆡꆡꆡ훷튪폐틔쿂솽룶랽쏦:쎿냙풪만뚨닺풭볛쪵쿖샻쮰(풪)ꆡꆡꆡ.쓾쿄릤튵뗄퓶뎤훷튪뾿풭쇏릤튵뗄삭뚯ꆣ뎤쎿냙풪쿺쫛쫕죫쪵쿖뗄샻죳(풪)ꆡ웚틔살뗄듖럅뺭펪쒣쪽,퓬돉웳튵맦쒣킡,릤튵닺욷ꆡꆡ쇷뚯닺훜듎쫽(듎ö쓪)ꆡ샏뮯ꆢ욷훖떥튻,짺닺뗄릤튵닺욷뛠캪풭닄쇏ꆢ뗍떵ꆡꆡ릤튵퓶볓횵싊(%)ꆡꆡ럄횯욷벰죕폃욷뗈듖럅탍닺욷ꆣ룟뿆벼ꆢ횰쓜뮯ꆢ뺫ꆡ닺욷쿺쫛싊(%)ꆡ볓릤닺욷뫜짙,쪹뗃쫐뎡햼폐싊훰쓪캮쯵ꆣꆰ뻅컥ꆱ틔ꆡ릤튵뺭볃킧틦ퟛ뫏횸쫽살,쓾쿄쎿쓪뾪랢뗄룷샠탂닺욷300뛠훖,햼좫맺뾪(%)ꆡꆡꆡ랢탂닺욷욽뻹쮮욽뗄%ퟳ폒,웤훐쓜릻듯떽맺α쫕룥죕웚:2004203222ퟷ헟볲뷩:헅맺샶(1968ꆪ),얮,놱뺩욽마죋,쓾쿄닆뺭횰튵벼쫵톧풺붲쪦,릤짌맜샭쮶쪿퇐뺿짺,훷튪듓쫂쟸폲뺭볃쮰쫕퇐뺿ꆣ
82ꆡꆡꆡꆡꆡꆡꆡ컷놱얩쇖뿆벼듳톧톧놨(짧믡뿆톧냦)ꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡ뗚4뻭볊쮮욽뫍맺쓚쿈뷸쮮욽뗄쏻없벰폐뺺헹솦뗄닺욷벫볓듳ꆣ냩쯦ퟅ룟춶죫,놾뗘쟸7쓪볤뗄GDP평1996짙,쯹틔뺭볃킧틦훰쓪쿂붵ꆣ쓪뗄틚풪퓶뎤떽2002쓪뗄틚풪,욽2.좫짧믡헻쳥뺭볃뷡릹랢햹늻욽뫢,폈웤쫇뎤뻹퓶뎤쯙뛈캪%ꆣ헢룶쯙뛈폫좫맺욽뻹쮮욽뇈웚릤튵쓚늿뷡릹탔쎬뛜뗃늻떽뫏샭뷢뻶,쪹뗃쓾쿄펦룃늻쯣뗍,떫쫇뺭볃퓋탐훊솿늻릻샭쿫ꆣ좫쟸뛀솢뗘쟸훷튪뾿삩듳춶맦쒣살삭뚯뺭볃퓶뎤,벴룟춶뫋쯣릤튵웳튵뷰샻쮰싊2001쓪뷶캪%(좫죫ꆢ룟퓶뎤살쪵쿖췪돉쮰쫕쫕죫ꆣ뛸늢럇쫇틀췐뗘쟸맺욽뻹쫇%),헢뻍춻쿔돶놾뗘쟸뺭볃퓶뎤뮹쎻뺭볃킧틦뗄쳡룟살쪵쿖ꆣ1996ꆫ2002쓪뗄7쓪볤쓾폐헦헽듯떽솼탔톭뮷ꆣ쿄좫짧믡만뚨닺춶뛮햼놾탎돉ퟜ뛮뗄(뛾)쮰쫕랽쏦%,쫇놾탎돉ퟜ뛮뗄훷쳥,웤퓶뎤럹뛈훰쓪쇏볻뇭2쓾쿄뺭볃폫쮰쫕랢햹맘쾵뛔헕ꆣ[2]뇭2ꆡ1996ꆫ2002쓪쓾쿄뺭볃폫쮰쫕랢햹맘쾵뛔헕틚풪ꆡꆡꆡ쓪럝욽뻹퓶뎤1996199719981999200020012002쯙뛈(%)GDPꆡꆡꆡꆡꆡꆡꆡꆡ쮰쫕ꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡ듓뇭2뿉틔뾴돶:1996ꆫ2002쓪7쓪볤,쓾쿄닺튵벰튩닄훖횲튵,틔ꆢ뿠뚹ퟓꆢ싩믆,뫹슫냍맺쓚짺닺ퟜ횵(GDP)평틚풪퓶뎤떽뗈캪풭쇏뗄쳘즫훐튩뫍짺컯훆튩닺튵,훰늽탎돉뻟틚풪,욽뻹퓶뎤쯙뛈캪%,뛸폫횮쿠펦뗄쫇쮰폐쳘즫뗄컷늿ꆰ싌즫튩마[4];틔쓾쿄폱좪펪뗘쟸캪훐쫕쫕죫튲평틚풪퓶뎤떽틚풪,욽뻹퓶탄뗄웏쳑뻆쓰퓬튵틔벰ퟷ캪헱탋쓏늿즽쟸쿘폲뺭볃뎤쯙뛈캪%ꆣ쮰쫕쯦ퟅ뺭볃뗄랢햹뛸춬늽퓶뗄횧훹닺튵,십쇥쫭닺튵뫍죞쎫닺튵,웤훐쪥톩죞ꆢ뎤,뛸쟒뿬폚뺭볃뗄퓶뎤ꆣ헢쮵쏷뺭볃쫇믹뒡,쫇쮰십쮹쳘죞쎫웳튵틑폐뷏룟뗄횪쏻뛈,펦틔짏쫶웳튵쫕뗄풴좪,횻폐뺭볃랢햹,닅믡폐쮰쫕뗄퓶뎤ꆣ뺭볃캪쇺춷뫍맇룉,붨솢죞쎫닺튵벯췅,탎돉닺튵솴쳵,랢햹뗄쯙뛈뫍맦쒣뻶뚨쮰쫕퓶뎤뗄쯙뛈뫍맦쒣ꆣ쳡룟닺욷뢽볓횵ꆣ쇭췢,죧쓾쿄듳쏗ꆢ췑쮮컞릫몦쫟닋뗄짺닺ꆢ쓏늿즽쟸짺닺뗄?싳ꆢ?싳ꆢ킡쏗ꆢ믆뚹뗈뛾ꆢ랢믓쮰쫕뗷뷚ퟷ폃퓓솸뚼쫴폚뒫춳쳘즫닺튵,펦볓뿬웤닺욷뗄짮뛈뾪듙뷸쓾쿄뗘쟸뺭볃퓶뎤뗄헾닟톡퓱랢ꆣퟅ솦엠폽럶돖,쪹횮짏맦쒣ꆢ짏쮮욽,냑랢햹쿖듺얩튵ퟷ캪쿘폲뺭볃랢햹뗄믹뒡,뷡뫏돇헲붨짨폫랢ꆡꆡ(튻)샻폃쮰쫕헾닟,듳솦엠횲뫍랢햹뻟폐뗘랽햹,좫쏦췆뷸떱뗘뺭볃붡뾵뿬쯙뗄랢햹ꆣ쳘즫뗄폅쫆닺튵(뛾)샻폃쓾쿄뷼벸쓪뺭볃돖탸뿬쯙퓶뎤뗄웵놾뗘쟸펦룃뷴뷴힡2000쓪맺볒캪듙뷸컷늿믺,훰늽뗷헻뫍폅뮯닺튵뷡릹뺭볃뗄랢햹뛸돶첨뗄튻쾵쇐쮰쫕폅믝헾닟,쪮쇹뷬뺭볃뷡릹뻶뚨쮰쫕뷡릹,볓뿬놾뗘쟸뺭볃뷡릹죽훐좫믡맘폚뺭볃랢햹햽싔룙튪틔벰쪮뷬죋듳뛾듎뗷헻,쳘뇰쫇닺튵뷡릹뗄뗷헻늽랥,쫇몭퇸쮰풴,퓶믡틩뺫짱ꆣ톡퓱맘볼뗄ꆢퟮ뻟폐듸뚯탔뫍뻶뚨탔뗄쇬볓뗘랽쮰쫕뗄폐킧춾뺶ꆣ뗚뛾닺튵쫇뻶뚨룃뗘쟸뺭폲ퟷ캪듙뷸쟸폲뺭볃랢햹,퓶볓뺭볃쮰풴훷튪ꆰ춻웆볃뫍쮰쫕뗄훘튪닺튵ꆣ퓚맺볒닺튵헾닟횸떼쿂,붨솢뿚ꆱꆣ튻엺뻟폐쟸폲쳘즫ꆢ뻟폐맦쒣폅쫆뫍뺺헹폅쫆뗄뛔쫗쿈,횧돖놾뗘쟸벸룶듳탍웳튵벯췅뫍릤튵믹췢쫤돶닺튵늿쏅믲웳튵벯췅,틔훷떼닺튵뫍훘뗣닺뗘ꆣퟅ훘퓚틔쎺첿ꆢ쪯폍ꆢ쳬좻웸캪훷뗄쓜풴,뗧솦ꆢ튵캪뫋탄,붨솢뗘랽탔릤튵쳥쾵,쳡룟풴뗄뿆톧벼뮯릤ꆢ튱뷰뗈탐튵훐탎돉뻛뫏솦,틔뻖늿뗄춻웆듸뚯쫵몬솿,늢퓚듋믹뒡짏뾪랢쿖듺뮯얩튵뫍쿖듺럾컱헻쳥춻웆,훰늽붨돉맺볒벶쓜풴뫍쪯폍뮯릤믹뗘,쎺튵,듓뛸탎돉췪헻뗄ꆢ솼탔톭뮷뗄뗘랽탔닺튵볛횵퓶뗧튻쳥뮯닺튵솴쳵,ퟮ듳쿞뛈뗘쪹풴퓶횵,벴쎺뗧횵솴뫍닺튵좺ꆣ뗚죽닺튵쮰쫕쫕죫뗄뇈훘뷼벸쓪쯤뗄짮뛈뿆벼뾪랢폫샻폃,헢퇹닅쓜쪹풴폅쫆뮯폐쯹짏짽,돉캪뺭볃폫쮰쫕탂뗄뺭볃퓶뎤뗣,떫쫇룷캪뺭볃폅쫆ꆣ[3]뗘쫐뗄랢햹쮮욽좴듦퓚쏷쿔닮뻠,뛸쟒ퟜ쳥쮮욽늻웤듎,볓뿬싌즫얩튵닺튵뮯,훘쫓ꆢ횧돖놾뗘쟸룟ꆣ틲듋,튪볓뿬뗚죽닺튵뗄좫쏦랢햹,춬쪱뮹펦룃뗄쳘즫닺튵,샽죧쓌닺튵,틔쿄뷸캪쇺춷뗄쓌튵벯뗷헻뫃탐튵뷡릹,훘뗣랢햹쓇킩잱솦듳,솬듸탔잿틔췅,붨솢컈뚨뗄쓌풴믹뗘,룟뿆벼ꆢ뛠욷훖ꆢ룟훊솿뗄벰룟퓶뎤뗄탐튵,쳘뇰쫇붻춨퓋쫤ꆢ뷰죚놣쿕ꆢ폊뗧쓌닺욷볓릤믹뗘,룟킧폅훊럾컱뗄펪쿺췸싧믹뗘;춨톶ꆢ싃폎뫍짧믡럾컱뗈탐튵ꆣ
ꆡ뗚5웚ꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡꆡ헅맺샶:뺭볃퓶뎤폫쮰쫕뗷뷚83(죽)붨솢좫쏦ꆢ쾵춳뗄쮰쫕뗷뷚믺훆,볓뷴훆뚨틔뺭볃퓶뎤캪떼쿲뗄뗘랽쮰쫕헾닟쓾쿄룷뗘쟸횮볤퓚ퟔ좻풴ힴ뿶ꆢ뺭볃랢햹쮮욽ꆢ뺭볃뷡릹ꆢ쮰풴ힴ뿶ꆢ쿻럑쾰맟뗈랽쏦듦퓚뷏듳닮뇰ꆣ뗘랽쮰훆뗄탂튻싖룄룯펦룃룹뻝뗘랽쪵볊뷡뫏뗘랽헾뢮횰쓜럖릤ꆢ쮰훖릦쓜ꆢ쮰풴쳘뗣ꆢ헷맜킧싊뗈틲쯘뷸탐룄룯,틔듙뷸뺭볃폫쮰쫕뗄킭뗷돖탸춼1ꆡ삭뢥쟺쿟랢햹ꆣ힢틢랢믓쮰쫕뗄닺튵헾닟릦쓜,쫊떱쿲튻킩훘ꆡꆡ춼1훐떱쮰싊캪0쪱,맺볒쮰쫕쫕죫뗈폚0,떱뗣닺튵,죧폐즫뷰쫴탐튵ꆢ뗧솦탐튵ꆢ쪯뮯탐튵ꆢ훐튽쮰싊듓0훰붥쳡룟쪱,쮰쫕쫕죫튲쯦횮퓶볓,뛸떱쮰튩탐튵틔벰쪳욷탐튵뗈뻟폐쟸폲쳘즫폅쫆뗄닺튵쟣싊듯떽튻뚨쮮욽쪱,죧춼훐t1쪱,쮰쫕쫕죫듯떽ퟮ킱룟횵,죧맻쮰싊볌탸쳡룟,쮰쫕쫕죫랴뛸복짙ꆣ헢쫇,춬쪱내헕쪮뷬뛾듎죋듳믡틩쳡돶뗄복쟡얩쏱뢺떣,5쓪쓚복쏢얩튵쮰뗄헾닟,쿲쓏늿늻랢듯얩튵뗘평폚쮰싊뗄맽뛈쳡룟믡쪹죋쏇복짙춶뫍짺닺,복쟸쟣킱ꆣ헢퇹,볈뿉틔랢믓뗘쟸폅쫆,뫏샭뾪랢샻폃짙샍뚯죈쟩,믲헟쪹죋쏇붫샍뚯뫍놾뗈짺닺풴풴ꆣ폖뿉틔몭퇸쮰풴,퓶볓쮰쫕쫕죫ꆣ죫늻쓉쮰뗄쇬폲,믲닉폃튻킩쫖뛎쪹쮰믹복짙뛸듯떽뇜쮰ꆢ슩쮰ꆢ춵쮰뗄쒿뗄,떱쮰싊캪100%쪱,죋(쯄)퓚뒦샭쮰쫕폫뺭볃맘쾵쪱,튪볦맋탨튪폫뿉쓜,쪵탐뿭쮰믹ꆢ뗍쮰싊뗄쮰쫕헾닟,좷뚨뫏샭뗄쏇뻍늻믡뷸탐죎뫎뇘탫쓉쮰뗄뺭볃믮뚯,쮰쫕쫕죫헷쫕솿뛈튲뻍뗈폚0ꆣ쯹틔쮰쫕뛔뺭볃폐믽벫ퟷ폃,춬쪱튲뻍뺭볃랢햹쫇풴,쮰쫕쫕죫쫇쇷;뺭볃랢햹쫇룹믡뛔뺭볃폐랴ퟷ폃ꆣ퓚쪵볊릤ퟷ훐,죧맻컒쏇늻쓜헽,좷맡뎹ꆰ폻좡쿈폨ꆱꆢꆰ뫏샭뢺떣ꆱꆢꆰ틀램헷쫕ꆱꆢꆰ틀램쮰쫕쫕죫쫇튶,횻폐풴풶닅쓜쇷뎤,횻폐룹짮닅쓜튶복쏢ꆱꆢꆰ폐샻폚랢햹ꆱꆢꆰ뢻맺잿쏱ꆱ뗄풭퓲,뻍믡떼훂쎯ꆣ떱맺볒헷쮰뗄솿뛈뫏샭쪱,쮰쫕쫕죫뻍믡쯦ퟅ쮰쮰풴뿝뷟,쮰뢺늻뻹,룟쮰싊뗍쫕죫뗄뷡맻,쪹뗃쮰싊뗄쳡룟뛸퓶볓,떫쫇죧맻뎬맽헢룶솿뛈쪱,쮰쫕쫕쫕펰쿬뫍훆풼뺭볃랢햹뗄쓜솦ꆣ틲듋,횻폐퓚듳솦랢죫늻떫늻믡퓶볓,뛸믡돊쿖쿂붵쟷쫆ꆣ쏀맺릩룸톧엉햹뺭볃뗄춬쪱힢틢몭퇸쮰풴,럡뫱쮰믹,닅쓜퓶잿쟸뺭볃톧볒뗄ꆰ삭뢥쟺쿟ꆱ뻍쮵쏷쇋헢튻뗣(볻춼1)ꆣ폲뺭볃돖탸랢햹뗄뫳뺢,튲닅쓜헦헽랢믓쮰쫕듙뷸뺭볃랢햹뗄룜룋ퟷ폃ꆣ닎뾼컄쿗:[1]ꆡ2002쓪훘뗣뿎쳢퇐뺿놨룦[R].쓾쿄춳볆뻖,2002.[2]ꆡ퇏탂죊,췵훐튻.뺭볃ꆢ헾닟ꆢ헷맜뗈틲쯘뛔쮰쫕퓶뎤뗄ퟷ폃럖컶[M].놱뺩:훐맺쮰컱돶냦짧,2003.[3]ꆡ탬탣쎷.쓾쿄릤튵뺺헹솦뗄뚨솿럖컶[J].쫐뎡뺭볃퇐뺿,2003,(3):12ꆫ16.[4]ꆡ웮퇕뇳,퇮붨훒,쿄ퟚ잿.쓾쿄뺭볃쮰풴랢햹럖컶[M].놱뺩:훐맺쮰컱돶냦짧,ꆪOnEconomyandTaxesinNingXiaZHANGGuo2Li(SchoolofFinanceandEconomy,NingxiaVocationalandTechnologicalCollege,Yinchuan750021,China)Abstract:Sustainabledevelopmentisthecoreofregionaleconomy,,,buttherearesomeproblemsthatneedtobesolved,suchasover2investmentꆢinefficiencyꆢirrationalstructureandnoapparentlocalcharacteristics,,thegovernmentatalllevelsinNingXiashouldimplementspecialtaxpolicy,suchasrationaltaxrateꆢtaxitemsandsoon,,thetaxsystemwillbeimproved,:regionaleconomy;sustainabledevelopment;characteristicindustry;taxationadjustment
