Development Of The Western Region Of The Fiscal And Tax Policy Research

The regional economic policy plays an important role in promotingdevelopment of regional economy．The authority should actively undertake macro--adjustment and control in order tO implement the great strategy for thedevelopment as well as giving full play to guiding and organization functions,which entails taking advantage of such macroeconomic tools as fiscal taxes,finance,prices to improve resources allocation and adjust relations ofproduction． Among others,fiscal and taxation policy, being on of the majormeans for macro-adjustment and control,can help deepen the westerndevelopment． And the latter in tum will be conductive to the reform of fiscal andtaxation system． The paper theoretically proposes apromoting the western developmentconcepti on of fiscal and taxation policy after carefully considering China'Sreality．There are 4 parts．Firstly,the importance of the western development isemphasized．Secondly,the current fiscal and taxation system are reviewed．Thirdly,the fiscal and taxation policies for western development are stated from boththeoretical and practical aspects．At last,correlative measures matching the fiscal&taxation policy are analyzed to support the western development．...