An Analysis Of The Effect Of Fiscal And Taxation Policies On The Development Of Western China And The Countermeasures

Since reform and opening-up, our country began to comprehensive design of regional development strategy for overhaul of the public policy, speed up the implementation, with emphasis on the eastern coastal developed areas, the pursuit of economic efficiency as the goal of non-balanced development strategy. But also worsens the unbalanced development of regional economy and the development of western regions become to realize the comprehensive construction well-off society goal in2020of the bottleneck and key. Further implement and promote the development strategy of the development of the western region is the central party committee’s major decision, belong to the state system of regional public policy, fiscal and taxation policies for the development of the western region as form a complete set of public economic policy, is the western development strategy and an important part of public policy implementation. The development of the western region contains the contents of the fiscal and taxation policy and its implementation situation, the effect and the evaluation, the existing defects and its causes, need optimization adjustment and its system design are to be review, analysis, research and summarize. Based on the fiscal and taxation policies to the great development of west China should play the function and implementation summary, on the basis of combing, the effect of fiscal and taxation policies to the great development of west China are analyzed, and the government under the precondition of market leading increasing financial investment and tax preferential policy system arrangement makes the western development region with the rapid development of economic society and the trend of the expanding gap between the eastern and western regions to control, marked by the growth rate of the relative gap has narrowed. But due to historical reasons and some fiscal and taxation policy does not conform to the development needs, the absolute gap between the east region has not narrowed, has continued to expand. Fiscal and taxation policy for the development of the western region of the original there are a lot of practical difficulties and operation defect, need to be optimized and adjusted, according to the characteristics of the western region and different stages of development, build more system, perfect is more advantageous to the fiscal and taxation policies to promote the development of the western region system. This paper puts forward the development of the western region should follow the target, the rule of law, long-term, system and the principle of comparative advantage, and revised the original design in theory the fiscal and taxation policy, or borrowed from other economic policy tools and innovation, forming a combination of fiscal policy, tax policy, and special auxiliary organic unity of the fiscal and taxation policy system for the development of the western region, the top design decisions for the western development provides the reference and also for the development of a new round of the western development strategy planning and policy measures to provide advice.