完善税收制度 支持西部大开发

我国多年来运用税收政策促进区域经济发展的实践表明税收政策既是促进东部地区经济发展的动力,也是拉大东西部经济差距的原因.实施西部大开发的一个重要方面就是构建西部大开发的税收新优势,而构建税收新优势的关键在于设计并选择比东部经济发达地区更为优惠、更具有刺激性和吸引力的税收政策.除了中央已经出台的税收优惠措施外,还应当调整规范增值税、企业所得税、资源税及个人所得税等方面的税收制度,真正实现运用税收优势促进西部大开发.

Perfecting Taxation System and Supporting the Development in Western Region

The practice that we improve regional economic development by applying taxation has shown that policies for taxation are not only the impetus for the economic development in eastern region, but also the reason why there is such a great gap between eastern and western regions. To establish new taxation advantage is one of the important aspects of carrying out great development in the western region. To realize the aim, the key lies in designing and choosing more profitable, more exciting and attractive taxation policies than those used in the developed eastern region. Besides the profitable taxation policies issued by the national government, we should adjust and regularize the regulations on value added tax, enterprises in-come tax, resource tax and individual in-come tax, and so on, so as to promote great development in western region.