振兴东北老工业基地的税收问题及对策研究

结合东北特点 ,深入分析了振兴东北老工业基地的税收障碍 ,并提出了具体改革建议。认为振兴东北老工业基地应尽快实现增值税转型和企业所得税制并轨 ,扩大资源税和城镇土地使用税征税范围 ,调整税收优惠政策 ,使其充分发挥政策导向功能 ,这是实施东北振兴战略的前提。探讨了改革中应注意加强东北地区投资环境建设和区域内税收政策协调管理 ,建议开征协调发展税 ,以缓解国家因区域税收倾斜而造成的财政压力。

Study on Taxation and Measures to Take for Revitalizing China's Northeast Old Industrial Base

Based on the characteristic of Northeast China, the obstacles to normal taxation are analyzed with the intention to revitalize the Northeast Old Industrial Base, with some concrete measures proposed to take. Changing the way to levy valued-added tax and incorporating it into companies' income tax should be realized as soon as possible. The scope of resource tax and towns' land-use tax should be extended to levy. In particular the taxation preference policy should be regulated so as to play fully the role of policy guidance. All these are the prerequisites for actuating the strategy to revitalize Northeast China. The government should strengthen the construction of investment environment of Northeast China and the harmonious administration of taxation policy in reform process. It is suggested to levy a new tax, i.e.,the harmonious development tax, to mitigate the state financial pressure due to unequal regional taxation.