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Limited local revenue , coupled with the current limited central government transfer payments to local , far can not meet the needs of their economic and social development , and even the most basic guarantee of recurrent budget expenditures also appears stretched everywhere , directly into economic development funding is minimal. 1998 nationwide local fiscal revenue 498.395 billion yuan , of which the eastern region of 287.434 billion yuan , 94.624 billion yuan for the western region , respectively, accounting for 58% of local fiscal revenue and 19% ; 1998 national per capita income of 508.49 yuan local government , east of 965.17 yuan , 269.29 yuan western , eastern national per capita local revenue is nearly 2 times , 3.6 times the west . 1998 nationwide local fiscal expenditure was 767.226 billion yuan , of which the eastern region of local fiscal expenditure was 391.542 billion yuan , the western region of local fiscal expenditure was 194.851 billion yuan , accounting for 51% of the national total and 24.1% ; 1998 national per capita local fiscal expenditure was 827.59 yuan , east and west respectively 1279.12 yuan and 704.72 yuan . From the above statistics can be seen , the western local revenue per capita is far below the east , compared to per capita local fiscal expenditure gap is much smaller, western local revenue per capita is much higher than the difference between the east.

在目前中央财政对地方转移支付仍主要以各地增值税、消费税两税收入为基数，各项税收收入对地方财政收入仍具有至关重要影响的情况下，西部地区财政的困境，使得税收工作承受着较发达地区更大的压力。

In the current central government transfer payments to local still mainly around the VAT and consumption tax two tax revenue for the base, the tax revenue for the local fiscal revenue still has a crucial impact on the case , the financial plight of the western region , making the tax work to bear the more pressure the more developed regions .

经济不发达导致税源不足，财政收入因而较少。而财政支出具有刚性。在中央转移支付力度不强的情况下，为了维持政府机构的运转及教育、卫生等方面的支出，地方政府不得不通过各种方式增加收入，从而加重了企业的负担。

Lack of economic underdevelopment lead sources , and therefore less revenue . The rigid fiscal spending . In the central transfer payments is not strong case, in order to maintain the operation of government agencies and educational , health and other spending , local governments have to go through a variety of ways to increase revenue, thereby increasing the burden on enterprises . For example, in some places there have been violations of the tax law, "living beyond " phenomenon, the development of enterprises lack of stamina . Impose a tax on special agricultural products tax basis in total disregard of whether there is shared equally by the phenomenon of people is repeated. According to the survey , the western Mouxiang 1998 Candidates agricultural specialty tax 20,000 yuan , empirical 120,000. Other taxes also impose " excessive taxes " phenomenon. Western county 1998 tax law violations construction and installation business tax levied up to more than 400 million people. Impose " excessive taxes " extremely unfavorable to the cultivation of sources , resulting in the phenomenon of revenue constraints further deterioration , forming a vicious cycle. To break this vicious cycle , the implementation of large-scale tax incentives is an extremely important tool . A very common view is that tax incentives at the