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本文认为 ,在目前西部大开发的大环境下 ,应该采取的税收对策是 :(1)制定更有利于吸引投资的税收政策 ;(2 )调整中央和地方分税比例 ,加大财政转移支付力度 ;(3)给技术创新以更有力的税收政策支持 ;(4)调整对“三线”企业和军工企业的税收扶持政策 ,努力搞好老工业基地的改造 ;(5 )给西部中心城市省一级税收管理权 ,让西部的中心城市成为西部大开发的支撑点 ;(6 )加大民族地区税收政策调整力度 ,加快民族地区经济发展。
This paper argues that in the current environment of western development, the tax measures that should be taken are: (1) to formulate tax policies that are more conducive to attracting investment; (2) to adjust the tax distribution ratio between the central and local governments and to increase the fiscal transfer payments ; (3) to support more powerful tax policies for technological innovation; (4) to adjust the tax support policies for the “third-tier” enterprises and military industrial enterprises so as to improve the transformation of the old industrial bases; (5) Level tax administration, so that the central cities in the west will become the support points for the development of the western region; (6) We will step up the adjustment of tax policies in ethnic areas and speed up the economic development in ethnic regions.