内容摘要：

当前，建设海峡西岸经济区的战略构想已进入全面实施阶段，而现行的税收政策则相对滞后，未能体现海峡西岸经济区的区域性优势，不利于台商投资企业的发展。本文通过对现行税收政策的分析认为，应立足海峡西岸经济区的区域定位，积极探讨完善相关税收政策，大力推动海峡西岸经济区的发展。

关键词：福建省　海峡西岸经济区　税收政策　调查研究

abstract：currently strategic images of constructing the economic ?zone on the west coast of the strait have been put into practice.but it is obvious that present tax policies still lag behind and will eventually hold back the development of taiwanese-funded enterprises. after analyzing present tax policies, the article proposes that related tax policies should be improved based on the territorial functions of the zone.

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