当前 ,在货币政策失灵、积极财政政策弱化的状况下 ,税收作为调节经济的手段能够发挥重要的作用。在中央政府所给予的一系列优惠政策中 ,税收政策应当是促进西南地区经济发展的重要支持政策之一。西南地区应当充分利用中央政府所给予的优惠政策 ,完善税种 ,调整税制 ,激活西南地区的“造血功能” ,使其成为我国经济发展的新的增长极。 At present, with the failure of monetary policy and the weakening of the proactive fiscal policy, taxation can play an important role as a means of economic adjustment. Among a series of preferential policies given by the central government, the tax policy should be one of the important supportive policies for promoting the economic development in southwest China. The southwestern region should make full use of the preferential policies given by the central government, improve taxes, adjust the tax system and activate the “hematopoietic function” in southwest China, making it a new growth pole for China’s economic development.