西部大开发税收政策研究

The Tax Policy Study of the Western Development

西部大开发是一项长期艰巨的系统工程,需要有计划地科学推进,需要国家根据西部经济社会发展变化的情况统筹考虑相应的扶持政策。从西部地区的实际出发,继续完善西部大开发的税收优惠政策,特别是扩大税收优惠的范围、增加税收优惠的方式和建立西部可持续发展的税收政策,对促进西部地区经济协调持续发展、加强民族团结、保持社会稳定和边疆安全、改善生态环境、扩大内需、促进产业结构调整等方面具有非常重要的现实和战略意义。

The western development is a long-term and arduous system project, which requires scientific advance in a planned way, meanwhile concerns relevant supporting policies according to the western economic and social development change. Therefore, ac- cording to the reality of the western region, it is vital to expand the preferential tax scope, increase taxation preferential ways, establish the sustainable development of the western region＇s tax policy, which will have practical and strategic significance to promote the eco- nomic sustainable development of the western region, to strengthen national unity, to maintain social stability and the border security, to improve the ecological environment, to expand domestic demand, to promote the adjustment of industrial structure, and other aspects.