摘要
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；二要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。
Implementation of western development is an important strategy in regional economic development of our country at new century. Financial and taxation policy play an important role in westem development. The author thinks that concentrating governmental assets to create basic construction condition, reforming the policy of finance and taxation, implementing preferential taxation policy and improving support to the west area to guarantee public demand can promote western development.
出处
《重庆商学院学报》
2000年第6期22-24,共3页
Journal of Chongqing Institute of Commerce
关键词
西部大开发
财政政策
税收优惠
转移支付
western development
financial and taxation policy
preferential taxation
transfer payment
