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一、西部大开发中实施税收优惠的缘由 (一)西部地区的经济现状需要税收优惠。长期以来,由于历史和现实的原因,西部绝大多数地地区基础设施落后,生态环境破坏严重,经济发展相对滞后,高科技人才匮乏。这些因素的存在,导致了开发成本大,投资风险高,回报收益率低。因此,如果没有包括税收优惠在内的一系列国家经济政策的照顾和扶持,仅仅依靠西部地区自身的积累和努力,西部大开发所急需的资金、人才等资源需求就不可能得到合理配置和有效
First, the reasons for the implementation of tax incentives in the western development (a) the economic situation in the western region need tax incentives. For a long time, because of historical and realistic reasons, the infrastructure in the vast majority of the western regions lagged behind, the environment was severely damaged, the economic development lags behind, and the lack of high-tech personnel. The existence of these factors leads to high development costs, high investment risk and low return on investment. Therefore, without the care and support of a series of national economic policies including tax incentives, relying solely on the accumulation and efforts of the western region itself, the resource needs urgently needed for the development of the western region can not be reasonably configured and effective