The Tax-Policies For Western Development With Meeting The Needs Of The Rules Of WTO

From the 80s of 20 century, the process of economic globalization has been speeding up obviously, so the Western Development must aim at development with open policy for the competition and cooperation of global economy. It requires the support of regional economic policies which not only meet the needs of the rules of WTO, but also lay a foundation for the sustainable development in west. The writer hope this paper, which takes the tax-policy as my starting point, can make some contribution to Western Development.Based on plenty of material, this paper generalizes domestic and overseas achievements of the research in tax-policy. Furthermore, it studies the relationship between tax and the development of regional economy in terms of the following respects: the impacts of tax on inter-regional resources assignment, on inner-regional industrial structure, and on inter-regional trade. According to the above theories, this paper analyzes objectively by gathering much material, with the attitude of dialectical materialism, Chinese tax-policies of different periods since 1949, and briefly states the current tax-policy. By reviewing the process of the development to the west of China and comparing the economy level in west with that in east, this paper makes an analysis of the reasons for current economy condition in west, especially states the restrictions to western development of the former tax-policy.By research into the related rules of WTO, the paper draws the conclusion of the element requests to our tax-policy in order to meet the needs of the rules of WTO, on the basis of which it comments on the new policies of tax preference for Western Development and suggests, by consulting foreign practices, a series of tax-policies matching the rules of WTO, including reconstructing the tax superiority in west, offering the loose tax climate for talent, starting to impose a tax on environment protection and etc. Finally, to deal with the problems appeared during the execution of tax-policies, this paper emphasizes the importance of tax-management, and makes some suggestions on how to enhance tax-management.The special thing in this paper which deserves to be mentioned is that the writer gives a new definition to the concept of tax-policy. Furthermore, based on it , she designs a system of the tax-policies , some of which use the experience of other countries for reference, and lay the peculiarity of the west on the key points , thus they will have much actual value.