现行主要税种改革与西部开发

我国经济能否保持稳定、持续的增长，一个关键因素是能否在较短的时间内解决好中国西部地区的经济发展问题。税收作为决定地区投资环境的一个重要因素，对于促进地区经济增长具有较大的影响。本文通过对几个现行主要税种改革的必要性及改革措施的研究探讨，说明为了促进西部大开发与我国经济的发展，我国现行税制改革的必要性。

The Reform Currenting Categories Of Taxes And The Measures

A key factor that if China enconomy can keep steady, continuous growth is whether the problem of enconomy development can be solved in the west of China in a short time. The categones of taxes is an important factor that decides the investment surroundings and has a great influence on the economy growth in this area. This article dicusses the necessity of reform of the currenting main categories taxes and the measures to promote the western development and China economy.