The Study On Fiscal And Tax Policy To The Promotion Of Heilongjiang Industrial Bases

The northeast old industrial base has once made the important contribution for our country's economy development, and has greatly improved our country industrialization advancement. However, its economic development is facing the unprecedented difficulties, which has become the barrier for our country to construct the harmonious society. Heilongjiang Province, as one of the three old northeast industrial bases, has some problems that the other two provinces also meet, and it still has its own trouble. Take Heilongjiang Province as an example, this article analyzes the problems of the old industrial base, and discusses how to solve the problems using financial and tax revenue measures in order to promote its development.The economic system of its industry has become more perfect through years of development. Its industrial structure changes to match the trend that an industrial structure evolves up, and the industrial economic development is in an accelerating phase. Under the circumstance of the promotion of the old northeast industrial base, the improvement of the Heilongjiang section has significance to the steady, durative and harmonious development of its national economy, and to the overall construction of the middle-class family society.This dissertation is divided into five parts. From the financial and taxational theory that can promotes the regional economy development, the real diagnosis analysis of the Heilongjiang Province's economy and the economic finance and taxation policy environment is made by qualitative and the quota method to find out the barrier in the economic development. Finally the suggestions to support the improvement of the old industrial base is proposed from the three aspects, that is, the finance and taxation policy support and the related necessary measures.This paper consisted of five parts. Starting with the analysis on the theory promoting the development of regional economy, a practice analysis was carried out on the effect of financial and taxational theory for the economic and economic operation in Heilongjiang province. It was found that the obstacles to economic development were shortage of capital, severe ageing equipment, and reasonless industrial structure. Finally, to promote the revival of old industrial base such as Heilongjiang Province, some advice were given out which were to carry out a favorable strategies of transfer payment, to establish a pool specially for construction, to perfect the tax expenditure policy for old industrial base with related soft conditions. We hope that this paper could provide some usable suggestions and references for the revival of old industrial base and the rapid development of the industrial economy in Heilongjiang Province.