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实施西部大开发战略除了依靠西部自身力量,更离不开国家财政政策的支持。税收政策是西部大开发政策体系的重要部分,对西部的发展具有举足轻重的作用。本文通过介绍西部开发的税收优惠政策,分析西部地区税收政策现状及存在的问题,从而提出促进西部开发的财政政策的调整与改进的一些见解。
In addition to relying on the strength of the western region itself, the implementation of the strategy for the development of the western region can not be separated from the support of the state's fiscal policy. Tax policy is an important part of the policy of developing the western region and plays a decisive role in the development of the western region. This article introduces the tax preferential policies developed in the western region, analyzes the status quo and existing problems of tax policies in the western region, and puts forward some opinions on the adjustment and improvement of the fiscal policies for promoting the development of the western region.