实施西部大开发战略,是党中央在世纪之交,对我国跨世纪发展作出的一项重大战略决策。税收作为国家实行宏观调控的重要经济杠杆之一,在实施西部大开发战略中,其基本任务之一就是发挥调节经济的职能,为西部大开发创造新的发展机 The implementation of the strategy for the great development of the western region is a major strategic decision made by the party Central Committee at the turn of the century about the cross-century development in our country. As one of the most important economic levers for macroeconomic regulation and control in the country, tax revenue is one of the basic tasks in the strategy of developing the western region by playing the role of economic regulation and creating a new development machine for the development of the western region