| 东北经济发展的税收优惠问题及改革建议 |
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| 引用本文： | 李绍平,王甲山.东北经济发展的税收优惠问题及改革建议[J].辽宁大学学报(哲学社会科学版),2006,34(1):109-112. |
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| 作者姓名： | 李绍平 王甲山 |
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| 作者单位： | 大庆石油学院,经济管理学院,黑龙江,大庆,163318 |
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| 基金项目： | 2004年黑龙江省教育厅人文社会科学研究项目(项目编号:10542186) |
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| 摘 要： | 为推动东北振兴战略的实施,国家实行了包括增值税转型试点等一系列税收优惠措施。然而,现行税收优惠政策体系中仍存在着制约东北经济发展的诸多不利因素,建议通过建立统一的企业所得税制、加大对非公有制经济的税收支持力度、适时调整税收优惠实施方位等措施,对现行优惠政策予以调整,为东北发展创造良好的税收环境。
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| 关 键 词： | 振兴东北老工业基地 区域经济 税收优惠政策 产业优惠 |
| 文章编号： | 1002-3291(2006)01-0109-04 |
| 修稿时间： | 2005年7月10日 |
The Tax Allowance Question and Reform Proposing of Northeastern Economic Development |
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| LI Shao-ping,WANG Jia-shan.The Tax Allowance Question and Reform Proposing of Northeastern Economic Development[J].Jounal of Liaoning University(Philosophy and Social Sciences Edition),2006,34(1):109-112. |
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| Authors: | LI Shao-ping WANG Jia-shan |
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| Abstract: | In order to promote the Northeast to revitalize implementation,the country has implemented a series of tax allowance measures including value-added tax transition pilot project,etc.However,the current preferential policy system of tax revenue still has a great deal of unfavourable factors to restrict the development of Northeastern economy.So I propose that we should set up unified enterprise income tax system,strengthen the tax revenue support to the non-public economy,adjust tax allowance and implement position in good,adjust the current preferential policy,and create good tax revenue environment for Northeastern development. |
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| Keywords: | revitalize the old industrial base of the Northeast regional economy preferential policy of the tax revenue the industry allowance |
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