税收作为国家宏观调控的重要手段之一,在西部大开发中有何重要地位？将如何发挥作用？值得深思。改革开放以来，在邓小平理论伟大旗帜指引下，深圳的经济和社会发展取得了巨大成就，不仅初步建成社会主义市场经济的基本框架，把一个边陲小镇建成一个初具规模的现代化城市而且各 Tax as an important means of national macro-control one of the important position in the development of the western region? How to play a role? Worth pondering. Since the introduction of the policy of reform and opening up, guided by the great banner of Deng Xiaoping Theory, Shenzhen has made tremendous achievements in its economic and social development. It has not only initially built the basic framework of a socialist market economy but also built a small and marginalized town into a modernized city of various sizes.