创造良好的投资开发环境,是成功实施西部大开发战略的关键。作为一项长期而复杂的系统工程,投资开发环境的治理既有“软环境”的治理,又有“硬环境”的治理,涉及到法制、政策、人文、自然等诸多因素。在内涵极为广泛的投资开发软环境治理中,税收环境的治理具有重要的战略地位,在促进西部大开发中起着至关重要的作用,理应引起各级党政部门、税务机关乃至全社会的高度重视。 税收作为国家参与国民收入分配和调控经济的重要手段,作为积极财政政策的重要组成部分,在引导西部投资开发及经济结构调整方面具有不可替代的作用。特别是伴随西部大开发而出台的一系列税收扶持 Creating a sound environment for investment and development is the key to the successful implementation of the strategy of developing the western region. As a long-term and complex systematic project, the governance of investment and development environment includes not only the governance of “soft environment” but also the governance of “hard environment”, which involves the legal system, policies, humanities and nature. In the extremely broad conception of soft environment for investment and development governance, governance of the tax environment has an important strategic position and plays a crucial role in promoting the development of the western region. It should arouse the height of the party and government departments, tax authorities and even the whole society Pay attention. As an important means for the state to participate in the distribution of national income and regulate the economy, as an important component of a proactive fiscal policy, taxation plays an irreplaceable role in guiding investment and development in the western region and economic structural adjustment. Especially with the introduction of a series of tax subsidies accompanying the development of the western region