开发税 meaning in English

development tax

By research into the related rules of wto , the paper draws the conclusion of the element requests to our tax - policy in order to meet the needs of the rules of wto , on the basis of which it comments on the new policies of tax preference for western development and suggests , by consulting foreign practices , a series of tax - policies matching the rules of wto , including reconstructing the tax superiority in west , offering the loose tax climate for talent , starting to impose a tax on environment protection and etc . finally , to deal with the problems appeared during the execution of tax - policies , this paper emphasizes the importance of tax - management , and makes some suggestions on how to enhance tax - management
本文通过对wto相关条款的研究，总结出wto规则对我国税收政策的基本要求，在此基础上对已出台的西部开发税收优惠政策进行了评价，并参考和借鉴国外经验，提出了一组适应wto要求的西部开发税收政策。其中包括重新构建西部税收优势；为人才到西部创业创造宽松的税收环境；改变股票交易印花税的纳税地点和收入分享办法；开征“西部开发税”等配套税种；开征“环境保护税” ，把保护生态效益和外向型经发展有机结合起来。同时，赋予西部地方政府一定的税收立法权。