实施西部大开发的战略决策,既要遵循市场经济的基本原则,又要积极发挥政府的职能作用。政府的职能作用大体上可以概括为直接的资金投入和制定鼓励政策两个方面。税收政策是国家宏观经济政策的重要组成部分,理所当然地在西部大开发中成为人们关注的一个热点。 我们认为,西部大开发是需要税收优惠政策支持的。这是因为,西部虽然发展潜力巨大,但目前基础设施落后,工农业生产结构性矛盾 To implement the strategic decision for the development of the western region, we must not only follow the basic principles of a market economy but also give full play to the functions of the government. The function and function of the government can generally be summed up as direct capital investment and the formulation of incentive policies. Tax policy is an important component of the country’s macroeconomic policy and has naturally become a hot spot for people’s attention in the course of developing the western region. We believe that the development of the western region requires the support of preferential tax policies. This is because, although there is a huge potential for development in the west, at present the infrastructure is backward and the structural contradictions in the industrial and agricultural production are contradictory