调整税收政策，加快西部地区经济发展

实施西部大开发战略,需要税收的支持。我国现行的税收政策存在着制约西部地区经济发展的因素,西部大开发税收优惠政策也没有发挥出它应有的作用。因此,要使西部地区经济得到更快的发展,就必须调整现行部分税收政策、完善税收优惠政策、进行税收制度创新,如制定限制性税收政策和试行生态税收制度,形成完整的区域性税收政策。

Adjusting Tax Policies, Accelerating Economic Development of the Western Region in China

The implementation of the strategy for the development of the western region needs the support of tax policies. Some factors in the existing tax policies in China limit the economic development of the western region and the preferential tax policies in the western region don't play their effective roles. So in order to accelerate the economic development of the western region, we should readjust and improve some parts of existing tax policies and make innovation on tax systems so as to develop comprehensive regional tax policies.