本文回顾了10年来我国西部大开发税收政策的主要特征、政策成效和存在的问题,并针对国家2000年实施西部大开发后对区域经济发展规划的调整,特别是2009年以来国务院对珠江三角洲地区等区域规划批复情况,提出了保持西部大开发税收优惠政策连续性、稳定性,实现税收优惠政策多样化、税收优惠点面结合等政策建议。 This article reviews the main features, policy achievements and existing problems of China’s western development tax policy over the past 10 years. In response to the adjustment of the regional economic development plan since the implementation of the western development in China in 2000, the State Department has since revised its policy on the Pearl River Delta And other regional planning approval situation, put forward to maintain the continuity of western preferential tax policy, stability, to achieve diversification of preferential tax policies, tax incentives and other policy recommendations.