稅收政策對中國西部地區經濟高質量發展的影響研究

稅收政策對中國西部地區經濟高質量發展的影響研究

劉兵 ^1,*

（1. 北京市盈科（蘭州）律師事務所，甘肅蘭州，730030）

摘　要：本文跨越西部大開發戰略實施以來的三個階段，從稅收視角審視了西部地區經濟高質量發展的成效及不足。整體上來看，稅收優惠政策有力支持了西部地區創新發展、協調發展、綠色發展、開放發展和共用發展。但同時也存在一些亟待解決的現實問題，包括現行稅收政策對西部區域個體和私營經濟的創新驅動作用有限、稅收與經濟發展的協同性不足、支持西部地區開放發展的稅收政策力度不夠等。最後，基於西部地區的實際情況和時代特點，本文從三個方面針對性地提出稅收政策的優化建議。

關鍵字：稅收政策；西部大開發戰略；經濟高質量發展

Research on the Impact of Tax Policies on High-Quality Economic Development

in Western China

Bing Liu^1,*

（1. Beijing Yingke (Lanzhou) Law Firm, Lanzhou, Gansu,730030）

Abstract: This study spans three phases since the implementation of the Western Development Strategy, examining the achievements and deficiencies in the high-quality economic development of western China from a tax perspective. Overall, preferential tax policies have effectively supported the innovation-driven, coordinated, green, open, and shared development of the western region. However, several practical issues demand prompt resolution, including the limited innovation-driven effect of current tax policies on individual and private economies in the western region, insufficient synergy between tax policies and economic development, and inadequate intensity of tax policies supporting open development in the western region. Finally, based on the actual conditions and contemporary characteristics of the western region, this paper proposes targeted optimization suggestions for tax policies from three aspects.

Keywords: Tax Policy; Western Development Strategy; High-Quality Economic Development

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