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A country or region in order to promote national and regional socio-economic development , for reasons of efficiency and fair consideration , in each period has a certain social and economic development goals, and to develop a series of corresponding social and economic policies . Since reform and opening , the gap between east and west China showing a sustained trend of expansion . Excessive economic development in eastern imbalance is not conducive to the sustained and healthy development.

税收是国家管理经济的重要杠杆，自上个世纪90年代提出西部大开发战略以来，我国的西部地区取得了长足的发展，但是东西部的差距仍然很大。因此，研究研究税收政策在西部大开发中的积极性、建设性的作用对我国总体经济的健康发展有重要的意义。

taxation is an important lever of national economic management , since the 1990s proposed developing the western region strategy , China's western region has made great progress, but the gap between east and west is still large . Therefore, the study of tax policy in the western development of the positive and constructive role for the healthy development of China's overall economy has important significance. This paper analyzes the tax on the economy and the promotion of the role of regulation , on the basis of the existing research to explore the western development based on the existence of tax policy , objectives, principles and specific policies of the western economic and social development of great significance.

税收政策对整体国民经济的影响和对特殊区域经济发展的影响并不完全一致，两者既有共性，又有不同。从共性来看，税收政策作为经济发展的一个外生变量，其政策取向势必会对政府、企业财力、投资动力、产业结构、技术结构、劳动力供给等产生作用。

Tax policy impact on the overall economy and the impact of the special regional economic development is not entirely consistent , both both common and differences . From the common point of view, economic development, tax policy as an exogenous variable , and its policy orientation will inevitably government, business finance , investment power , industrial structure , technological structure , labor supply , etc. have an effect . But specific to a particular region , this effect may not be evenly distributed , given the region's economic base and realities , fiscal management system and the role of authority will affect the scope and effectiveness of policies . Therefore , there is also need to study the tax policy and the relationship between regional economic development .

Due to local economic structure is different, the tax structure and tax incentives caused by differences in inter-regional differences in the level of overall tax burden , affecting different regions of the overall accumulation and development capacity . While many factors affect output , but decided to enterprise survival and development of enterprises "profit margin " ( Commons , 1983 ) , that the total profits of the proportion of total output or sales , and corporate tax levels also affect margins and profits are expected to affect the accumulation and development capacity .

The choice of the main taxes , the specific tax structure would impact regional economic development . On the one hand , the choice of the main taxes will affect local government finances . In the less developed regions, rich in natural resources , backward technology, low level of productivity , low economic efficiency of enterprises is a common feature . If you use the commodity tax, resources t本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。