Abstract: The disfigurement of market mechanism and the windage of fiscal and tax policy cause huge converse of value and tax burden between middle and west China and east China.

• 内容提要 市场机制的缺陷和财税政策的偏差，导致中西部与东部地区价值和税负逆向运行，中西部地区承受着税负剪刀差。