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运用税收政策促进区域经济协调发展是世界各国的普遍做法。我国实施的西部大开发战略 ,既不同于过去国外对落后地区的开发 ,也有别于当年我国东部地区的腾飞 ,因此 ,税收政策应在借鉴别国 (地区 )成功经验的基础上力争创新。本文认为 ,加大税收优惠政策向西部“倾斜”的力度 ,合理划分税权 ,改革现行资源税制 ,应是在实施西部大开发战略中税收政策创新的主要思路。
The application of taxation policy to promote the coordinated development of regional economy is a common practice in all countries in the world. The strategy of developing the western region implemented by our country is different from the development of the backward areas in the past and the departure of the eastern areas of China in the past. Therefore, the tax policy should strive to innovate on the basis of drawing on the successful experiences of other countries and regions. This paper argues that increasing tax incentives to “tilt” the western part of the country, rationally dividing the tax rights and reforming the existing resource taxation system should be the main ideas for implementing tax policy innovation in the strategy of developing the western region.