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财税政策是国家宏观调控的主要手段,在协调区域关系上具有转移支付和调节地区收入分配的功能。西方发达国家都很重视财税职能的运用,尤其是在解决区域经济发展不平衡时更是如此。在实施西部大开发战略中,我们要积极吸收和借鉴国外运用财税政策支持区域开发的成功做法和经验,从我国国情出发,研究制定有利于西部大开发的财税政策,促进西部地区经济快速发展。
Fiscal and taxation policies are the major means of state macroeconomic regulation and control. They have the function of transferring payments and adjusting regional income distribution in coordinating regional relations. Western developed countries attach great importance to the use of fiscal and taxation functions, especially when solving the imbalance in regional economic development. In carrying out the strategy of developing the west, we must actively absorb and learn from the successful practices and experiences of foreign countries in using fiscal and taxation policies to support regional development and study and formulate the fiscal and taxation policies conducive to the great development of the western region from the perspective of our national conditions so as to promote the rapid economic development in the western region.