西部大开发战略与税制改革

1994年税制改革形成的现行税制基本格局，存在税收与税源不一致的重大缺陷，造成西部地区和地方税收分配比例过低，而东部地区和中央税收分配比例过高。深化西部大开发战略，必须深化税制改革，逐步贯彻税收与税源一致性原则，优化税收分配格局，大幅提高西部地区地方财力。此外，从税收体现的经济联系看，目前“西三角”作为经济实体还难以形成。

Western Development and Tax System Reform

The basic pattern of current tax system formed by tax reform in 1994 has a big shortcoming of inconsistence of taxation and tax source, which cause lower proportion of tax allocation in west areas and local government and higher proportion of tax allocation in east areas and central government. Deepening western development must deepen tax system reform, gradually carry out the consistent principle of taxation and tax sources, optimize tax allocation scheme, and large-scale promote local financial ability in west areas. Besides, from the perspective of the economic link embodied by taxation, currently, West Triangle, as an economic entity, is difficult to be formed.