Fiscal And Taxation Policies To Promote Western Development

The regional economic policy plays an important role in promoting development of regional economy. The authority should actively undertake macro-adjustment and control in order to implement the great strategy for the development as well as giving full play to guiding and organization functions, which entails taking advantage of such macroeconomic tools as fiscal taxes, finance, prices to improve resources allocation and adjust relations of production. Among others, fiscal & taxation policy, being on of the major means for macro- adjustment and control, can help deepen the western development. And the latter in turn will be conductive to the reform of fiscal & taxation system. The paper theoretically proposes a conception of fiscal & taxation policy promoting the western development after carefully considering China's reality. There are 4 parts. Firstly, The status and effects of the west in our country is introduced. And the significance of the western development is emphasized. Secondly, from the viewpoint of regional economic theory and policy concerned, the paper analyses the effects of the above-mentioned policy before and after reform, thus indicating the vital roles of the policy. Thirdly, the influence of fiscal & taxation policy to the regional development is stated from both theoretical and practical respects. Last but not least, countermeasures of fiscal & taxation policy is brought forward aiming at prompting the wasted development according to China's reality and consideration of fiscal & taxation system reform. The paper also puts forward the suggestion that the emphasis of the concerning economic policies be adjusted to support the western development. Key words: the western development; fiscal & taxation policy; regional economy...