本文从世界各国税收促进后进地区经济发展借鉴研究出发,探讨了我国现行税收制度对西部大开发的制约,在此基础上提出了我国税收政策促进西部大开发的政策取向。 Based on the research of taxation in other countries to promote the economic development in the backward regions, this paper discusses the restriction of the current taxation system in our country on the development of the western region. On this basis, it puts forward the policy orientation of our taxation policies to promote the development of the western region.