作为担负宏观调控和为国聚财两大职能的税务部门，在西部大开发中的地位十分重要，作用十分突出，特别是在经济发展相对滞后的边疆少数民族地区，这种影响更加明显。对此，各级税务部门应有清醒的认识，明确责任，理清思路，确保在西部大开发中充分发挥税收的积极推动作用。 As a tax department that takes macro control and collects money for the country, its position in the development of the western region is very important and prominent. This effect is even more obvious especially in ethnic minority areas in the border areas where economic development is lagging behind. In this regard, the tax departments at all levels should have a clear understanding, a clear responsibility, clear their thinking, to ensure that tax development in the western development give full play to the positive role.