促进西部发展的税收优惠政策研究

Tax Preferencial Policies of the Western Campaign

税收优惠政策对西部经济发展具有重要的促进作用。针对现行税收优惠政策的弊病,根据西部大开发的总体发展战略,遵循公平与效率相统一等原则,选择恰当的税收优惠政策,以促进西部大开发。

Tax preferencial policies can greatly promote western economic development.We should counter the drawbacks ,follow the development strategy of the Western Campaign,adhere to the principle of the unity of fair and efficiency, and choose the proper tax preferencial policies to promote the Western Campaign.