The Western Development Strategy And Tax Policy Research

Since the 90's, the enlarging of the interlocal economic difference in China sets off a broad attention inside and outside of China. The development of the middle and western regions of China, where the economy is underdeveloped, has become an important problem for the national development. After the middle term of the 90's, China brought forward clearly a strategic policy of speeding up the development of the middle and western area. The suggesting and the implementing of this policy marked the great adjustment of the regional developing focus of our country. The influence is wide and deep.Apparently, under the circumstances of having a great deference in the economic development between eastern and western regions in our country, without the support of an efficient policy, it is difficult for the most of industries and enterprises of western area to have a basic condition to take part in the market competition equally. To carry out an efficient tax policy is an effective way to reduce the deference between eastern and western regions, realize the harmonious and balance development of the regional economy. So, how to use the tax policy to promote the realization of the western developing strategy is a main problem to study of this thesis.On the basis of the above standpoints, the whole structure is as following:Chapter I. The introduction to the background of the thesis. Five parts are given to expatiate on the strategic meaning of carrying out western development policy, and analyze the macroscopical environment.Chapter II. The analysis to the defects of the financial and tax policy in force at present and their influences to the western development. Through using the experiences of exploiting backward areas of foreign countries, the thesis puts forward a proposal to the revenue policy of out country's western development.Chapter III. The detailed suggestions to the tax policy. The suggestions are given mainly from five parts---adjusting the western structure, turning the superiority of natural resource to the economic superiority, the environment, the developing and using the manpower resource, and the revenue preference. At last, to these corresponding financial policies, some suggestions are give.Regarding the circumstances which the western development is facing and the problems existing at present as the entry point, this thesis discusses the basic thought and the policy suggestions about how the revenue policy improves the western development, and give out my own opinions to the revenue system.