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w contrary , in fact, is a misunderstanding.

Three in the western region and the use of tax regulation of financial difficulties contradictory , not to the west implementation of special preferential tax policy. Financial difficulties of the western region is the truth , but it does not mean that the tax on so lost its control space . We need to address the regulation of tax policy and the central space of the limited need for financial support , but also to see the tax policy regulation is irreplaceable . It should be emphasized that the tax as an economic lever, mainly based on national macroeconomic policy and industrial policy , during the initial distribution of national income, encourage or restrict the role played before ; while financial support mostly in the redistribution process fairness . In comparison , there is no doubt that the tax regulation is more conducive to the western region to attract investment and promote industrial structure, goals , thereby stimulating economic development in the western region , the expansion of tax base , increase revenue, ease the financial difficulties , from this perspective, with the financial support they are unified. Therefore, in the western region limited , conditional implementation of preferential tax policy is not only necessary , but also feasible .

In view of the western development economic context in which the country can not be like three -line construction or development that support economic zone east of the western development . Western development must have new ideas, new concepts, institutions, policies bold innovation . Tax support to the western development should follow the following principles:

Cause of uneven development between regions are many reasons , but the current tax system is one of the irrational important factor . Therefore , the only way to promote the coordinated development of regional economy based on the principles to take positive and effective tax policy , be possible to truly reduce regional disparities , promote local , regional economic development objectives of social harmony .

Promoting recycling economy and sustainable economic development in China and the world in the direction of economic development is related to the harmony between man and nature , related to the social welfare of future generations major proposition, the choice of tax policy should focus on the same tax on the full recycling economy and promote sustainable economic development role , therefore , tax policies must adhere to market-oriented follow the rules of market economy , to the west and the country 's economic development and lay a solid institutional foundation for the western economy to achieve rapid and healthy development .

Structural imbalance is the core of China's regional economic uncoordinated factors of connotation point of view, economic development, industrial structure is an internal skeleton , only coordination , economy can run smoothly . It can be said , to speed up economic structural adjustment and upgrading of industrial structure is the only way for the western economic boom . Thus, in the formulation of tax policy should as a core , and vigorously support the development of culture characteristic industries, competitive industries and high-tech industries, cultivate new economic growth point tax .