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

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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