A Study On Tax Preference Policies In The West Development

The West Development has become a new economic growing point when China enters the 21st century. How to promote the West Development and how to realize the coordinated development of regional economy have become a most important issue which Chinese government must be faced with. Tax preference policies are important parts of the state macro-economy policies and the West development needs the support of tax preference policies. This article starts with the internal relations of tax preference and regional economic development, then analyses the inner bases of implementing preference policies in the West Development, and hereby presents some countermeasures and suggestions on how to optimize the present tax preference policies of West China. This article falls into five parts.Part one is an introduction, which presents definitions of several basic concepts as well as the problems, backgrounds, purposes, significance, thinking and methods of the study.Part two is about the theoretical analysis. It elaborates on the positive and negative effects of tax preference policies on regional economic development and then suggests that positive effects should be made full useof and negative effects be limited.Part three is about the analysis of living examples. It analyzes the effects of how foreign countries have developed backward areas and the practical results of China's promoting the eastern economic development with tax preference policies, and then generalizes some experiences and lessons from the analysis.Part four is about the research of bases of how to enforce the tax preference policies in the West Development. It first discusses some internal contradictions in the western economic development, and the reaches the conclusion that tax preference policies are important means to settle these contradictions. Next it points out that tax preference policies must be implemented to reduce the distinction between East China and West China, to resolve the contradictions of the areas in taxes and to narrow the polarizing of rich and poor. Finally it explains that tax preference policies are required in promoting the adjustment and escalation of industrial frameworks of the western areas.Part five is about some new countermeasures and suggestions on tax preference policies in promoting the West Development. It expounds the goal choice and rules of tax preference policies in West China, puts forward some countermeasures to reform and perfect the policies and discusses some specific policies as well as the problems of tax preference patterns and management systems.