This paper examines how the Chinese government reduces economic disparities across regions and industries through the mean of tax benefits among enterprises. This paper applies multiple regression, which proves that the Chinese government imposed favorable effective tax rates (ETR) on the technology industries in Eastern areas and plantation industries in Western areas at the expense of other industries located in the Central and Northeast areas. This result has several implications. First, the government tried to achieve political stability through its fiscal policy, facing a fundamental dilemma such as farmers' movements against high fee burdens and the political dissatisfaction of minorities in Western areas in China. Second, as the tax is favorable for high-tech companies in Eastern areas, the investments of high-tech companies in these areas is more effective than in other areas.

本文对中国政府根据地域以及行业差异施行的税收优惠政策进行了研究。多元回归分 析结果表明，中国政府通过对技术集约型产业和农业相关产业实施有利的有效税率政策， 使其从中得到了附加的利益。政府对东部地区的高新技术产业，西部地区的农产业，跟中 部和北部地区和其他产业所实行差别化的税收政策，以中部和西部在税收政策上的付出为 代价，使东部和西部享受税收的优惠。根据研究结果得出了几点启示。首先，农民以及少 数民族的政策和资源活用是中国政府面临的问题，所以中国政府希望通过税收政策的调整 来追求政治的安全性。由于过度征收农民的公共费用，导致农民的抗议以及上诉，致使政 府实施了西部地区的农业优惠的税收政策。同样，中国政府对于西部少数民族也实行了相 应的优惠政策。其次，由于政府对于东部高新技术产业实施了税收的优惠政策，所以高新 技术企业对于东部地区的投资相对其他地区更加有效率。由于中部和东北部政策和可用资 源的限制，高新技术企业不鼓励在这一区域进行投资。因此，可以看出国家根据地域的不 同所进行的资产再分配。

1. Introduction
 2. Literature Review and Hypot
  1) Literature Review
  2) Hypothesis
 3. Research Method and Data
 4. Data Analysis and Results
  1) Descriptive Statistics
  2) Result
 5. Implications and Conclusion
  1) Implications
  2) Conclusion
 【참고문헌】
 【논문초록】

• 이유정(동국대학교 아시아연구원) | Lee You-Jeong