实施西部大开发战略的财政政策思考

西部大开发离不开政府的政策支持 ,尤其是财政政策对促进地区经济发展具有重要的意义。改革开放以来 ,财政政策过分向东部地区的倾斜是导致东西部地区发展差距扩大的直接原因之一。因此 ,实施西部大开发 ,必须进一步深化税制改革 ,完善分税制体制 ,规范税收优惠政策 ,实现转移支付制度的科学化、规范化 ,优化财政支出结构。

Reflection on Fiscal Policy in the Course of Western Development

Western development can not be independent of the support of govermment policy.Fiscal policy has an importment role in promoting regional economy,Since the reform and openning ,Fiscal policy has excessively supported eastern region is the direct reason which results in enlarging the gap between the eastern region and the western.So,western development must deepen taxe system reform,perfect the dividing taxe systerm,carry out the systematization and science of the tranferring payment and perfection of fiscal payment structure.