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税收政策在缩小地区差距、促进落后地区经济发展方面有着重要作用。为了解决现行税收政策存在的矛盾，使落后地区在更公平的环境中参与全国竞争，缩小区域经济发展的差距，必须对现行税收政策和税制进行一定调整。

Tax policy in reducing regional disparities and promote economic development in backward regions plays an important role . In order to solve the existing contradictions current tax policy , the backward areas of the environment in a more equitable participation in a national competition , narrowing the gap between regional economic development , must be current tax policy and tax for certain adjustments. Concrete can be divided into the following areas: a need to further reform and improve the tax system ; Second, we must improve the system of taxes ; three tax incentives should be reasonable optimization .

针对中西部地区产业结构以农牧业、重工业为主，而重工业又以采掘业和原材料工业为主的特点，应在中西部地区有步骤地进行生产型增值税向消费型增值税的转型。这种转型应首先落实在能源、原材料等基础产业上。

Industrial structure for the central and western regions to agriculture, heavy industry , mining industry and heavy industry and raw material industries Youyi main feature that should be carried out step by step in the Midwest production VAT to a consumption -type VAT restructuring. This transformation should first be implemented in the energy, raw materials and other basic industries. In the high-tech industry should be implemented again consumption-type VAT , which allows high-tech machinery and equipment , research and development , technology transfer and other expenses as a tax deduction , thereby contributing to the development of high-tech industries . On this basis , be extended to other industries , thus promoting industrial upgrading. Implementation of consumption-type VAT , help enterprises to put more money into updating the fixed assets for the Midwest upgrade the industrial structure has an important role in promoting, but also conducive to the Midwest resource advantages into economic advantages, thus promote the coordinated development of regional economy .

在促进资源可持续利用和发展循环经济的内在要求下，税收政策的制定应考虑借鉴发达国家的经验，改革现有的资源税，适时开征环境税。我国现行的资源税征收范围仅限于矿产品和盐，对大部分资源都没有征税，且采用定额税率，税率偏低。

In the promotion of sustainable use of resources and the inherent requirements of the development of circular economy , the tax policies should take into account the experience of developed countries for reference , to reform the existing resource tax, timely introduction of environmental taxes . China's current resource tax levy is limited to minerals and salts, the majority of resources are not taxed , and the use of fixed rate , low rate of tax . Backward areas are mostly resource-rich region , but long-term development of resources does not benefit the origin of resources . Meanwhile, the region's resources behind the product is shipped to the southeast coastal economically developed areas for processing , export, origin of resources and did not get the resource value , the output value of the resources are largely shifted to the eastern , central and western resource advantages did not translate into financial income advantage. Given the current environmental taxes in backward regions premature . Resource tax levy may be extended to all state-owned resources and improve resource tax rate , especially with the " tax reform" , the price of the additional resources on a variety of charges to tax in order to increase tax revenues to promote the rational exploitation of resources and the development of this part of the tax as the central and western economy to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。