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industrial restructuring Catalog " of some of the advantages of the western region into the scope of concessions pillar industries , such as the characteristics of agriculture and animal husbandry production and processing industries ; Or certain autonomy granted to local , specifically from the western regions formulate local characteristics of the "local industrial restructuring directory " ; while reducing the main business income of 70% of the percentage restriction ; strengthen SMEs in the western region of preferential policies tilt , given the high proportion of small and medium enterprises , create employment opportunities, but the income tax contribution is weak, affect revenue less the case for investment in SMEs in the West , its main business directory compliance encouraged industries in 2020 are exempted from corporate income tax , in order to promote employment, attract investment.

( 2 ) a single tax incentives . Currently the state has introduced preferential tax policies for western development mainly from the perspective of corporate income tax , tax relief is relatively simple , the absence of much help to achieve profitable business , many companies actually difficult to enjoy the benefits . I suggest , should be implemented and decreases with increasing preferential tax policies should reflect the relevant industrial policies , rational development of resources and environmental protection. Tax cuts in general , based on an appropriate increase in the tax burden in some industries , to ensure local financial interests. Office of the cancellation of the new enterprise income tax preferential periodic tax exemption on the basis of universal , to expand its focus on supporting industry benefits, such as the resource processing industry concessions, extend and promote industrial upgrading . Natural gas VAT rate from 13% to 17%. Expand the scope of consumption tax for gas , water levy of consumption tax.

( 3 ) 10-year concession period is shorter, especially in enterprise infrastructure performance is more obvious. Tax policy should reflect the importance of resources and environmental resources of the western region has a rich and unique environmental endowments , but in the current tax incentives targeted to these areas is not strong , the role is very limited. For example , the current compensation mechanism of resource development has not yet formed , resource compensation levy taxes and the reduction of the corporate income disproportionate resources tax levied on mineral resources compensation and general corporate income tax relief for only about 10% . Exploitation of resources on the one hand, disorderly , extensive, abandoning the poor to the rich mining , resource recovery rate, very serious waste of resources ; the other is the indiscriminate exploitation of resources given to corporate income tax relief , resulting in excessive and indiscriminate cutting of resources , resource relatively low technological content of products , added value, thus exacerbating the predatory exploitation of resources . I believe that should accelerate the reform of resource tax , a reasonable adjustment of oil , natural gas, and other resources potassium current resource tax unit tax of metal and non-metallic mineral products the quota proportional tax rate combined with a composite tax measures . That is, first implemented in the mining or production processes from the amount of taxab