实施西部大开发战略的财税政策选择

On the Choice of Finance and Tax Policy in the Development to the West of China

西部大开发一靠市场 ,二靠政策。而现行财税政策迫切需要我们重新构造有利于西部经济发展的财税政策。一是深化税制改革 ,创造良好的制度环境 ;二是完善分税制体制 ,营造宽松的体制环境 ;三是规范税收优惠政策 ,为实现经济发展西移提供导向 ;四是实现转移支付制度的科学化、规范化。

To develop the Western part of China depends on markets and policies.So the current financial and tax policies are urgently to be rebuilt to meet the Western economic development,for example,deepening the reform of the tax system for a better system climate;completing the system of tax distribution for a loose and comfortable system climate;regulating the policy of tax preference for a direction to the economic development towards the West;realizing the scientific and standard system of transfer payment.