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| 摘要: |
| 本主要从西部开发战略目标入手论述了现行税收管理体制对实现西部开发战略目标的制约，并提出了改革现行税收管理体制，以促进西部开发目标实现的建议和设想。 |
| 关键词: 西部开发 税收管理 协调性 增值税 消费税 营业税 资源税 |
| DOI： |
| 分类号:F812.42 |
| 基金项目: |
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| Discussion on coordination of western development with taxation management |
|
WANG Zong-ping
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| Abstract: |
| Based on Western Development strategy, this paper discusses restriction of current taxation system on attainment of the objective of Western Development and holds that Western Development can be realized by reforming current taxation management system. |
| Key words: western development,taxation management,coordination |
