一、西部地区成长期中小企业减免税政策的必要性１．西部地区中小企业税收负担相对较高由于我国西部地区经济相对落后，中小企业在西部经济发展过程中承担的责任就比较大，因而更多地承担了上缴财政收入、维持地方财政运行的任务。与东南沿海地区和经济特区的中小企业相比，西? First, the growth of western regions, the need for tax relief policies for SMEs 1. Due to the relative backwardness of the economy in the western region of our country, SMEs have a greater responsibility in the process of economic development in the western region and therefore have more to assume the task of turning over the fiscal revenue and maintaining the operation of local finance. Compared with the SMEs in the southeast coastal areas and special economic zones,