在西部大开发这样一个大背景下，地处西部地区的税务部门，如何积极发挥税收对经济发展的促进作用，创造性地为实现西部大开发这一战略目标服好务，是一个迫切需要研究的课题。笔者结合甘肃省的实际，对西部大开发背景下如何做好税务工作谈几点认识。一、正确认识省情是做好西 Under such a big background of the western development, how can the tax department located in the western region actively exert the promotion role of taxation on economic development and serve the strategic goal of realizing the large-scale development of the western region in a creative way? It is an urgent need to study Question. Based on the actual situation of Gansu Province, the author makes a few comments on how to do a good job in taxation work under the background of western development. First, a correct understanding of the situation is to do well in the West