推进西部大开发的财税对策

Fiscal and Taxation Measures for theGreat Development of West China

实施西部大开发是我国新世纪区域经济发展的重大战略。要加快开发西部地区 ,必须有各项政策的扶持 ,财税政策的支持是其中很重要的一个方面。本文认为 ,促进西部大开发的财税对策主要是 :一要集中政府财力 ,为西部开发建设创造基础条件 ;二是改革税收制度并调整税收优惠政策 ;三要逐步完善并加大转移支付力度 ,保证基本公共需要。

It is China’s new and significant regional development strategy to open up the western areas of China. In order to accelerate the development in the west, we must adopt various supporting policies, one of which is the fiscal and taxation support. This article holds that the fiscal and taxation countermeasures to promote the development in the west are mainly as follows: 1.Amass the government funds to create basic development conditions. 2.Reform the taxation system and adjust the preferential taxation policy. 3.Gradually perfect and strengthen the transfer payment so as to ensure the public of the basic needs.