The basic pattern of current tax system formed by tax reform in 1994 has a big shortcoming of inconsistence of taxation and tax source, which cause lower proportion of tax allocation in west areas and local government and higher proportion of tax allocation in east areas and central government. Deepening western development must deepen tax system reform, gradually carry out the consistent principle of taxation and tax sources, optimize tax allocation scheme, and largescale promote local financial ability in west areas. Besides, from the perspective of the economic link embodied by taxation, currently, West Triangle, as an economic entity, is difficult to be formed.