一随着西部大开发战略的全面实施，理论界和实务界都在不断探求如何运用税收政策这一重要的宏观调控手段来促进西部大开发战略的实施，并初步提出了许多具有建设性的政策建议。税收政策是政府进行宏观经济调控的重要手段，科学合理的税收政策能有效地促进西部大开发战略的实施 With the full implementation of the strategy for the development of the western region, both the theoretical and practical circles are constantly seeking ways to promote the implementation of the strategy for the grand development of the western region by using the important macro-control measures of taxation. Many constructive policies have been initially proposed Suggest. Tax policy is an important means for the government to carry out macroeconomic regulation and control, and a scientific and reasonable tax policy can effectively promote the implementation of the strategy of developing the west