【摘要】 税收优惠政策与西部经济发展密切相关,它是政府调控和干预经济运行,缩小东西部经济发展差距的一种行之有效的手段,然而,我国目前在这两者的结合上仍有诸多困难需要克服。总结我国现行西部地区税收优惠政策面临的问题,调整目前的税收优惠政策,对推动西部经济快速发展极为重要。更多还原

【Abstract】 The paper holds that taxation preferential policies are closely related to the economic development of China’s western areas, which is aimed to shrink the disparity between the West and the East, and that the policies to be carried out in the West are faced with problems. It argues that it is vital for the government to adjust its taxation policies so as to facilitate the economic development of the West.更多还原