西部开发需要政府多方面的政策配套支持 ,税收政策是不可缺少的重要一环。当前我国地方税建设方面的薄弱对西部的经济发展不利 ,并导致了西部地区地方政府和地方税务部门的扭曲行为 ,产生的后果对该地区的经济发展也是极为不利的 The development of the western region needs the support of various government policies. The tax policy is an indispensable part. At present, the weakness in the local taxation construction in our country is unfavorable to the economic development in the west and leads to the distortions of the local governments in the western region and the local taxation departments. The consequences are also extremely unfavorable to the economic development of the region