实行积极的税收政策,归根到底就是发挥税收职能作用,为实现西部大开发的目标提供财力支持和创造良好的税收环境。 一、完善税收优惠政策,创造良好的税收环境 改革开放初期,国家对东部沿海地区适时、分阶段出台了许多税收优惠政策,给东部地区创造了极为有利的税收外部环境,为其扩大对外开放,大规模吸引外资,招募各类人才,促进经济发展注入了生机与活力;也使东部沿海地区在较短的时间内获得了极大的发展空间和推动力,经济得到超速发展,提升了我国的整体经济实力。实行西部大开发战 In the final analysis, the implementation of an active taxation policy will play the role of taxation function, provide financial support for the realization of the goal of developing the western region and create a favorable taxation environment. I. Perfecting Preferential Tax Policies and Creating a Good Tax Environment In the initial stage of reform and opening up, the state introduced many tax preferential policies to the eastern coastal regions in a timely manner and in stages, creating an extremely favorable taxation external environment for the eastern region, expanding its opening to the outside world, Large-scale attraction of foreign investment, recruitment of all kinds of talents and promotion of economic development have infused vitality and vitality. They have also given the eastern coastal areas tremendous space for development and impetus in a relatively short period of time. As a result, the economy has been speeding up and our country’s Overall economic strength. Carry out western development war