摘要
实施西部大开发战略,促进西部经济发展,发挥西部地区比较经济优势是关键。而比较优势的发挥,有赖于政府通过各种财税政策进行扶持。改善基础设施,营造良好的投资环境;加快增值税转型;赋予西部地区适度的税收立法权,这些政策对西部经济发展将发挥重要作用。
Implement the stratagem of developing western regions, promote economic development of western regions , it's a key that exert relative economic advantage of western regions . But relative economic advantage of exerting , hang upon the support of fiscal and tax policies. Improve the foundation facilities, and construct the good investment environment; expedite transformation valueadded tax; Give the limited legislative power of revenue to western regions. These policies will be useful for economic development in western regions .
出处
《西安财经学院学报》
2003年第5期36-38,55,共4页
Journal of Xi’an University of Finance & Economics
