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税收作为影响地区投资环境的重要因素,对于促进地区经济发展具有重要作用。目前,我国地区之间的宏观税负存在很大差异,这种差异的存在不利于西部经济的发展。于是,如何加强税收工作,从而促进西部大开发就成为我们研究的重要课题。一、我国现行主要税种中存在的问题1.增值税。20
As an important factor affecting the investment environment in the region, tax revenue plays an important role in promoting regional economic development. At present, there are great differences in the macro-tax burden between regions in our country. The existence of such differences is not conducive to the economic development in the western region. Therefore, how to strengthen the taxation work so as to promote the development of the western region has become an important issue for our research. First, China’s existing major tax issues 1. Value-added tax. 20