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实施西部大开发战略,是我国现代化战略的重要组成部分,具有十分重大的经济和政治意义。国务院专门下发了《关于实施西部大开发若干政策措施的通知》,明确提出为促进西部开发实行税收优惠政策。为此,国家税务总局根据国务院的通知精神,为体现国家对西部地区的重点支持,结合西部地区的经济发展水平和实际情况,制定了相关税收优惠政策。这些政策对于进一步扩大西部地区的对外开放,加快经济发展将发挥积极的作用。
The implementation of the strategy of developing the west is an important part of China’s modernization strategy and has great economic and political significance. The State Council issued a special circular on the implementation of a number of policies and measures for the development of the western region, explicitly putting forward the preferential taxation policies for the promotion of western development. To this end, in accordance with the notice issued by the State Council, the State Administration of Taxation formulated relevant tax preferential policies to reflect the country’s key support to the western region in light of the economic development level and actual conditions in the western region. These policies will play an active role in further expanding the opening up of the western region and accelerating economic development.