促进西部资源开发的财税政策  

Make Use of Fiscal-Tax Policy to Promote Western Regions Economic Development

作　　者：铁卫[1] 胡克刚[1] 

机构地区：[1]西安财经学院,陕西西安710061

出　　处：《西安财经学院学报》2003年第5期36-38,55,共4页Journal of Xi’an University of Finance & Economics

摘　　要：实施西部大开发战略,促进西部经济发展,发挥西部地区比较经济优势是关键。而比较优势的发挥,有赖于政府通过各种财税政策进行扶持。改善基础设施,营造良好的投资环境;加快增值税转型;赋予西部地区适度的税收立法权,这些政策对西部经济发展将发挥重要作用。Implement the stratagem of developing western regions, promote economic development of western regions , it's a key that exert relative economic advantage of western regions . But relative economic advantage of exerting , hang upon the support of fiscal and tax policies. Improve the foundation facilities, and construct the good investment environment; expedite transformation valueadded tax; Give the limited legislative power of revenue to western regions. These policies will be useful for economic development in western regions .

关 键 词：西部大开发 财政政策 税收政策 税收立法权 中国 增值税 征收管理权 税收优惠 

分 类 号：F812.422[经济管理—财政学] F812.0