理论分析与实证研究表明，财政支出政策的效率优于税收优惠政策的效率，因而在中国西部开发中，我们应该选择“以财政支出为主，以税收优惠为辅” 的财税组合政策。并且，通过构建“双向乘数效应的财税制度体系” 来促进财税政策目标的实现。 Theoretical analysis and empirical study show that the efficiency of fiscal expenditure policy is superior to the efficiency of preferential tax policies. Therefore, in the development of western China, we should choose the fiscal and taxation policy of “mainly based on fiscal expenditure and supplemented by tax incentives.” And, through the establishment of “two-way multiplier effect of the tax system” to promote fiscal policy goals.