本文认为,近两年中央提出的“中部崛起”战略应视为整个中西部地区发展战略的重要组成部分,而不是一个独立的新的地区发展战略。在该战略及整个中西部地区发展战略的实施过程中,政府的作用应为:一是促进不发达地区经济社会的全面发展,为发达地区拓展广阔的市场空间,并增强其经济增长后劲;二是为各类企业创造公平的起跑线。通过统一、规范税制,完善涉农税制、建立促进农民增收的长效机制,以及完善税收优惠政策等措施,税收可以在促进地区均衡发展中起到其应有的作用。 This article argues that the “rising of central China” proposed by the central government in the past two years should be regarded as an important part of the overall development strategy in the central and western regions rather than as an independent new regional development strategy. During the implementation of this strategy and the development strategy of the central and western regions as a whole, the role of the government should be as follows: First, to promote the all-round economic and social development in the underdeveloped areas, expand the vast market space in the developed areas and enhance their economic growth potential; and Is to create a fair starting point for all types of enterprises. By unifying and standardizing the tax system, perfecting the agriculture-related taxation system, establishing a long-term mechanism for boosting farmers’ income, and perfecting preferential tax policies, taxation can play its due role in promoting a balanced development in the region.