振兴东北老工业基地的财税金融支持政策研究

振兴东北老工业基地,在财政政策上,应进一步完善转移支付制度,采取财政参股、财政补贴和财政担保等形式,支持老工业基地的发展。在税收政策上,应加强税收法律法规、管理制度的建设力度,分步实施税收制度改革,实行适当的税收优惠政策。在金融政策上,要用改革和发展的办法化解银行的历史包袱,尽快完善商业银行的经营机制,加快金融创新步伐,推进资本市场的发展,建立和完善振兴东北老工业基地的信用制度与体系以及合理的金融机构组织体系。

Studying the Support Policy of Tax and Finance in Rejuvenating the Old Industrial Base of Northeastern China

In rejuvenating the old industrial base of northeastern China, the following measures should be taken: in policy on finance, improving the transfer payment system, adopting the forms of financial joint-stock, financial allowance and financial assurance to support the development of old industrial base; in tax policy, strengthening laws and regulations of tax as well as its management, implementing reform of tax gradually and tax preferential policies; in monetary policies, solving the historical burden of commercial banks, perfecting the management mechanism of commercial banks, propelling the step of financial innovation and the development of capital market, establishing and improving the credit system and rational financial organization during rejuvenating the old base.