中文摘要：

私人投资对西部经济发展有着重要的作用。由于西部的基础设施与产业集聚状况远远落后于东部，西部的实际税收负担只是稍低于东部，西部的私人投资环境与东部相比有很大差距。为了改善西部私人投资环境，有必要重新构建西部的税收激励制度，以促进西部经济发展。

英文摘要：

The private investment has the vital role to the development of the western China. Due to the infrastructure and the industry group in western China fall behind the eastern China, and the actual tax burden in the western is lower than what in the eastern slightly, the western private investment environment has the very big disparity comparing with the eastern. In order to improve the private investment environment of the western China, it is necessary to construct its tax system so as to promote the development in western China.