财政分权和西部地区的发展

西部地区明显落后于东部地区，形成了比较严重的区域发展不平衡，解决西部地区发展问题，不但需要国家在资金上给予扶持，更为重要的是国家政策的倾斜，其中一项政策就是财政税收政策。财税政策倾斜的重点不仅仅是转移支付，还应该包括给予西部地区以财税政策的制度权，使西部各省能够根据自身情况制定优惠政策，以达到吸收外部资金和民间资金的目的，只有增强西部地区自我发展能力，才能真正实现西部地区的发展。

Transfer the Financial Power and Development of West Area

It is clearly that west area of China is falling behind east area, there is quite serious unbalance region development between this two area. To slove this problem, it is not to need financial support form central government, but also to need the prefercntial policy from Chian government, special for the financial and levy policy. About the key point of preference of financial and levy policy, not only to transfer the payment, but also to give the formulating-power of financial policy to the local government, so the west area govenment can draw up the preferential policy according to their condition and requirement of development, in order to reach the goal of attracting the external runds non-governmental funds, only to strengthen the self-develop ability fo west area, it will real accomplish the development of west area of China.