西方发达国家在开发落后地区,实现区域经济协调发展的过程中,不但重视运用市场这只“看不见的手”进行调节,而且特别注意采取特殊的有利于缩小地区差距的区域发展财税政策,依靠市场和政府干预的办法加速对边远落后地区的开发,消除区域发展差异。作为借鉴,我国财税政策要适当调整,从而更好地贯彻西部大开发战略。 In developing underdeveloped areas and achieving coordinated development of regional economy, the developed western countries not only attach importance to the adjustment by using the invisible hand of the market, but also pay special attention to adopting special fiscal and tax policies for the development of the region that are conducive to narrowing the disparities in the region. Market and government intervention will speed up the development of outlying and backward areas and eliminate differences in regional development. As a reference, China’s fiscal and taxation policies should be properly adjusted so as to better implement the strategy of developing the western region.