促进西部大开发税收优惠政策未来取向的思考

The Effect of Tax Preferential Policy and Its Future Direction in Western Development

西部大开发的税收优惠政策实施以来,对于西部地区经济发展有着积极的作用,但也存在一定的问题。文章对西部大开发现有税收优惠政策进行梳理,并对西部大开发税收优惠政策的效应进行评价,发现税收优惠政策对于西部地区的发展发挥着重要作用,但是由于优惠政策存在诸多方面的问题,使得政策效果不明显。因此,文章结合前面分析以及对西部地区未来发展的展望,提出了西部大开发税收优惠政策未来调整的建议。

Since tax preferential policy of western development has been implemented,it plays an important role to the economic development in Western area,but it also has some problems.The paper hackles the tax preferential policy about western development at present,and it evaluates the effect of the tax preferential policy about western development.As a result,it finds the conclusion that the tax preferential policy has a vital role to a vital role to promoting the economic development in western area.But the tax preferential policy has many problems,and it causes the result that the effect of the tax preferential policy is not very obvious.Therefore,the paper brings forward the advice of adjusting the tax preferential policy about western development in future.