加快开发我国西部地区，对于推进全国的改革和建设，缩小东西部地区差距，保持国家的长治久安，具有重大的经济意义和政治意义。为了鼓励更多企业参与西部大开发，国家陆续出台了一系列税收优惠政策。但现有优惠政策对地方财政收入的影响较大，有待进一步研究解决。一、影响（ To speed up the development of the western region of our country is of great economic and political significance for advancing the reform and construction across the country, narrowing the gap between the east and the west and maintaining the long-term peace and stability of the country. In order to encourage more enterprises to participate in the large-scale development of the western region, the state has successively promulgated a series of preferential tax policies. However, the existing preferential policies have a great impact on local fiscal revenue and need to be further studied and resolved. First, the impact