目前 ,国家支持西部大开发的税收政策主要有 :1 对设在西部地区国家鼓励类产业的内资企业和外商投资企业 ,在一定期限内 ,减按 1 5%的税率征收企业所得税。2 民族自治地方的企业 ,经省级人民政府批准 ,可以定期减征或免征企业所得税。3 对在西部地区新办交通、电力、水利、邮 At present, the state’s tax policies for supporting the development of the western region are mainly as follows: 1 For domestic-funded enterprises and foreign-invested enterprises that are encouraged by the state in the western region, the enterprise income tax shall be levied at a reduced rate of 15% within a certain period of time. 2 Enterprises in ethnic autonomous areas may, with the approval of the provincial people’s government, periodically reduce or exempt enterprise income tax. 3 To newly establish transportation, electricity, water conservancy and postal services in the western region