发展和壮大西部地区财力，增强西部地区各级政府在经济建设中的调控能力，是实施西部大开发战略的一项重要内容，也是各级税务机关的重要职责和任务。从长远看，解决西部地区财力短缺的问题，必须依靠经济的发展。但从目前情况来看，可以通过调整税收政策、理顺分配关系等措施 The development and expansion of the financial resources in the western region and the enhancement of the regulatory capacity of the governments at all levels in the economic construction in the western region are an important part of the strategy of carrying out the strategy of developing the west and are also the important duties and tasks of the tax authorities at all levels. In the long run, the solution to the problem of financial shortage in the western region must rely on economic development. However, judging from the current situation, we can adjust tax policies and rationalize distribution relations