改革开放以来，中国经济取得了举世瞩目的成绩，但东中西部发展很不平衡，严重制约了经济的向前发展，为此，本文提出：东部经济在资产重组中实现产业转移、东中西部在产业置换优势互补中实现协调发展，为了实现这一目标，对财税体制的改革和完善提出了粗浅设想 Since the reform and opening up, the Chinese economy has made remarkable achievements. However, the development of the eastern, central and western regions is unbalanced, seriously restricting the development of economy. Therefore, this paper proposes that the eastern economy should realize the industrial transfer in the reorganization of assets while the east, To realize the coordinated development in the complementarities of industrial substitution, in order to achieve this goal, some superficial ideas have been put forward on the reform and improvement of the fiscal and taxation system