开发 develop; open up; exploit; developing; exploitation 开发和推广科技成果 develop and disseminate research findings; 开发人才资源 develop human resources; 开发山区 develop mountain areas; 开发实业 open up industries; 开发油田 open up oilfields; 开发地下宝藏 tap underground resources; 开发新产品 develop new products; 开发沿海石油 exploit offshore oil deposits; 开发中心 development centre; 水力开发 water power development; 国土开发 land development in the country; 智力开发 mental development; 开发成本 cost of development; 开发贷款基金 development loan fund; 开发放[贷]款 development loan; 开发公司 development corporation; 开发规划 development project; 开发合作 cooperation in development; (联合国) 开发计划署 united nations development programme (undp); 开发进口 develop-and-import scheme; 开发委员会 development committee; 开发系统 development system; 开发研究 developmental research; 开发银行 development bank; 开发援助 development aid; 开发援助委员会 development assistance committee; 开发周期 construction cycle; 开发智力 tap intellectual resources; 开发资金 development capital; 开发资源 exploit natural resources; tap natural resources
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。