随着我国西部大开发进程的加快,国家西部开发政策越来越彰显出其对民族地区经济的促进作用。各项优惠政策,尤其是税收优惠政策如何最大限度地发挥其调节经济的杠杆作用,加强税收优惠政策执行的后续管理,值得重视和进行深层次研究。 With the acceleration of the process of developing the western part of our country, the policy on the development of the western part of the country has increasingly demonstrated its role in promoting the economy in ethnic regions. All the preferential policies, especially preferential tax policies, exert their leverage to regulate the economy to the maximum extent and strengthen the follow-up management of preferential taxation policies. Therefore, it is worth attaching importance to deep research.