促进西部开发的财税政策选择

Choosing the Proper Fiscal and Tax Policies to Promote the Western Campaign

西部大开发已成为我国面向 2 1世纪的新经济增长点。如何促进西部开发 ,实现区域经济的协调发展是我国政府当前面临的重要课题。本文首先将介绍分析财税政策对地区经济发展的促进作用 ,在此基础上 ,借鉴国际上解决区域经济不均衡问题的经验 ,从我国现实国情出发 ,就选择恰当的财税政策促进西部大开发的角度 。

The Western Campaign has become the wen ceonomic growth point which China faces the 21st century. The question that how to promote the western campaign policy and realize the coordinating development of different regions has posed a new problem for discussing. The paper first analysis the active function which has brought about by the fiscal and tax policies. Basing on China's reality and using of the international experience of other countries, the paper puts forward some suggestions on choosing the proper fiscal and tax policies to promote the Western Campaign.