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本文阐明了税收法制建设对西部大开发的促进与保障作用 ,并论证了税收是西部开发持久的资金来源、可靠的宏观调控手段 ,税收法制也为西部大开发提供了良好的国内外投资环境等。
This article clarifies the role of tax legal system in promoting and safeguarding the development of the western region and demonstrates that taxation is a lasting source of funds for the development of the western region and a reliable means of macroeconomic control. The tax legal system also provides a good environment for investment in the development of the western region at home and abroad. .