1.实行公平的、扶持欠发达地区的税收政策。(1)调整不合理税收优惠政策。在区域税收优惠方面,中央政府在统一税法的前提下,应当对经济发展落后区域尽可能多给一些税收优惠,而不是相反。在产业税收优惠方面,要运用税收优惠政策鼓励研究和开发,鼓励内外资企业投资中、西部,鼓励西部中小企业发展,并适当降 1. Implement fair tax policies that support underdeveloped areas. (1) adjust unreasonable tax incentives. In the area of ​​tax incentives, the central government under the premise of unifying the tax law should be given some tax incentives for the backward areas of economic development, rather than the opposite. In terms of industrial tax incentives, tax incentives should be used to encourage research and development, encourage domestic and foreign-funded enterprises to invest in the central and western regions, encourage the development of western SMEs and appropriately reduce