西部大开发的财政与税收政策研究综述

Summary on Research of Financial and Tax Policy in the Process of Western Development

如果说资金短缺是导致我国西部地区经济与社会发展滞后的一个非常重要的因素,那么,财政投资不足则是形成西部地区资金短缺的一个十分重要的原因。因此,实施西部大开发战略,必须加大财政的投资力度,使得西部地区与东部地区一样,能够享受同样的公共服务水平。与此同时,政府还应当借助于税收和国债等经济杠杆,支持或扶持区域内外的各种资本投资于西部地区。

If capital deficiency is considered to be an important factor that leads to the backward of economic and social development in China's western areas, financial investment deficiency is the key issue that causes capital shortage in these areas. So,in the process of exerting the Western Development strategy, we must strengthen financial investment in order to make the western areas enjoy the same public service level as the eastern areas. Meanwhile, the government should support and help all sorts of innerandouter regional capitals investment in the western areas by the levers of tax revenue and national debts. 