一、财税政策介入西部大开发的理论依据 按照市场经济理论,在具备平等竞争,自由价格、资源自由流动和平均利润率等条件下,地区间的差距在一个小国内会逐渐消失,在一个大国内会逐步缩小。但这些条件的形成,特别是平均利润率的形成,有不同的途径。主要有三:一是主要依靠市场自身的力量;二是主要依靠政府干预;三是依靠市场自身力量与政府的干预相结合。 在资本主义发展的初、中期,缩小地区反差多 I. Theoretical Basis of Financial and Taxation Policies Involving Western Development According to the market economy theory, with the conditions of equal competition, free prices, free flow of resources and average profit rate, the gap between regions will gradually disappear in a small country. In a large Domestic will gradually narrow. However, there are different approaches to the formation of these conditions, especially the formation of an average profit rate. There are mainly three: First, rely mainly on the market’s own power; second, rely mainly on government intervention; third is to rely on market forces combined with the government’s intervention. In the early and mid-term stages of capitalist development, the contradiction between regions has been widened