西部大开发吸引民间投资的财税政策选择

决定企业投资的主要因素是现期投入资本的预期边际收益和投资所形成的资产的预期使用成本，企业决策的标准是使两者相等。而影响这两个因素的主要变量是折旧和利息等。政府通过运用财税政策左右这些变量，便可影响企业投资决策。因此在实行西部大开发宏观经济政策时，为吸引民间资本投向西部，政府只要运用适当的优惠财税政策，以牺牲少量的税收收入为代价，便可起到四两拨千斤的效果。这些政策包括税收优惠政策、加速折旧政策和投资税收抵免政策等。

The Choice of Financialand Tax Policies to Attract Nongovernmental Investment for Developing the West

The expected marginal return of current investment and the expected employment cost raised by the investment are the vital factors valued by the enterprises to decide whether to make an investment or not, which are mainly affected by variables such as depriciation and rate. Through financial and tax policies the governments can exert its influence on these variables then affect the investment decision of the enterprises. So, in performing the macroeconomical policy for the development of China's west, the governmentts need only to make modest favourable financial and tax policies and thus sacrifice little amount of taxes to draw the nongovernmental investment to the west. These policies include: favourable tax policy, accelerating depriciation policy and investment tax credit policy.