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本文认为,加快西部地区对外开放是西部大开发战略的基础性工程。如何在经济全球化背景下,引入税收竞争机制,吸引国际资本到西部投资并扶持西部各类高新技术产业成长,迅速提高传统出口产品的国际竞争力,鼓励企业到周边国家投资设厂,扩大我国与中亚、南亚各国的经贸往来,是一个值得深入研究的课题。国内外实践证明,当一国中央财力不足以扶持一个地区外向型经济发展时,最好的政策效应来自税收竞争杠杆。
This paper argues that accelerating the opening up of the western region is a fundamental project of the strategy of developing the western region. How to introduce the tax competition mechanism in the background of economic globalization to attract international capital to invest in the west and to support the growth of all kinds of hi-tech industries in the western region so as to rapidly increase the international competitiveness of traditional export products and encourage enterprises to invest and set up factories in neighboring countries and expand China’s The economic and trade exchanges with Central Asia and South Asian countries are topics worth further studying. Practice at home and abroad proves that the best policy effect comes from the lever of tax competition when the central finance of a country is not enough to support the development of an export-oriented economy in a region.