改革开放以来,我国东中西三个地区经济发展差距拉大,这与东中西三个地区存在的价值和税负逆向运行有着密切的关系。由此本文提出采取“统一税政、转移支付”措施,将税收补偿转移支付,“分税留成加大、实施特定税收”引导税收利益流向中西部地区。 Since the reform and opening up, the economic development gap between the three eastern, central and western regions in our country has widened. This is closely linked to the existence of the value and the negative tax burden in the three eastern, central and western regions. Therefore, this paper proposes to adopt the measure of “unified tax administration and transfer payment”, shift the payment of tax compensation, and “increase the tax revenue retention and implement specific taxation” to guide the tax revenue flow to the central and western regions.