推进西部大开发的税收政策建议

为了实施西部大开发，我国政府制定了一系列税收优惠政策，但由于这些政策是对东部现行优惠政策的照搬，效果并不明显。文章认为，只有根据西部当前的经济发展水平、地方财力以及资源禀赋，给予特殊的税收优惠，使之形成相对于东部的优惠“落差”，才能发挥其应有的作用。具体而言，可以从以下几方面进行改进：一是加大对西部地区的税收返还力度，二是在西部地区实行以产业差别优惠为主的税收优惠，三是放宽征税条件，四是以税收优惠推动战略性产业布局，五是提高西部地区在共享税中的比重。

Tax Policy About Putting Forward the Comprehensive Development of the Western Part of China

Most of the policies about carrying out the comprehensive development of the western part of China in the past were the ones that prior tax policies can be made use of in everywhere under the tax law.The efficiency of carrying out the comprehensive development of the western part of China by the prior tax policies wasn't evident and the prior fiscal policies were difficult to carry out.This article points out,the real prior tax polices would take effeciency only based on the level of its economy,income of local government and its resources and potentialities.At the same time,more prior taxs will be help for attracting invest from eastem part of China.