The Research On Tax Issues In Revitalizing The Northeast Old Industrial Base

Old industrial bases in northeast China, have made important contributions to China's economic development and advanced China's industrialization process. It can be said that without the old industrial bases in northeast China, there will be no independence and integrity of the contemporary system of industrialization. However, in recent years, the economic development of the old industrial bases face the unprecedented difficulties: losing their dominant position in the traditional industries, shrinking market share and technical equipment over several decades far below the international advanced level; City resources and raw materials industrial bases are facing resource depletion, with no alternative industries; a large number of unemployed and laid-off workers, a serious shortage of social security funds; absolute decline in the proportion of state-owned enterprises, a serious debt burden. The decline of the old industrial bases in northeast China caused a big stir in China. It is urgent to revitalize the old industrial bases to meet the need of the steady growth of China's economy. So at the 16th CPC National Congress party our government made a strategic goal as the old industrial base in Northeast China. This is China's another major strategy after proposed the large-scale development of the western region. Revitalization of the old industrial bases in Northeast China's industrial relations to the process of modernization, relationship to achieve the goal of the next 20 years of sustained economic growth, Northeast is also related to the future development of the state-owned large and medium-sized enterprises, and also the problem of China's industrialization process as well as the technical equipment and economic development. So, speed up the process of the old industrial base in Northeast China, revitalization of the old industrial bases in Northeast China as soon as possible, and made the potential and advantages of the old industrial base in Northeast China as soon as possible.Tax revenue as an important means of macro-economic regulation and control and tool of macro-control tax policy. It not only to improve the investment environment, and guide the main levers of capital flows, but also an important means to promote the balanced development of regional economies. Since the beginning of reform and opening up, our county full use of financial, tax and other economic levers role for the development strategy of regional coordination in the implementation of the three-step, and received significantly affect. In order to speed up the revitalization of the old industrial bases in Northeast China our government has formulated a series of preferential tax policies. However, to play the tax role effective, on the one hand, need to remove the constraints obstacles of the Northeast's economic development, on the other hand, the northeastern region need to strengthen the building of their own investment environment. If only simply wait for the country's tax revenue policies to support, neglect of regional investment environment, even if countries grant preferential policies, it can only cause an increase investments in short-term, the expansion of investment behavior, a waste of resources and the use of low-efficiency. Therefore, only combine of the two can better play the role of taxation, and play a role in the strategy of revitalization of the old industrial bases in Northeast China.Therefore, how to constantly improve the tax policies in the revitalization of the old industrial bases in northeast China have their necessity and importance. This article is based on the old industrial bases in Northeast China adjustment and transformation, and studied the tax issues for revitalization of the old industrial bases in Northeast China. In outlining the development of the old industrial base in Northeast China as well as the existing tax support of the northeastern region. This article analyzed question that is disadvantageous to the northeast economy development in the present tax system, and the question are disadvantageous influence that non-completed consumption value added tax bring the links of new and old business income tax had not considered the northeast situation,which obstructs the advancement of northeast promotion strategy. incidence of taxation of the resources tax, the land use tax, the tax on land occupation as well as consumption tax is narrow, which is disadvantageous to realizes coordinated development of the northeast economy and ecological environment, the present tax revenue preferential policy system restricts the northeast economy development, morbidity of local tax system influence the northeast economy development, Returns method of"radix surrender"cause the northeast economy growth to feel weak and so on, introduce the overseas area tax revenue experience and the enlightening. In allusion to above questions, using overseas experiences, the essay put forward the material reform suggestions based on the status of northeast economic development, mainly including to try out completed consumption-type value added tax step by step in northeast region in order to provide the conditions for whole country, to deliver the northeast some revenue inclines to ensure prospering strategy extend smoothly in the transition period of new enterprise income tax, to enlarge the scope of the resource taxes, town land-use tax, occupying farmland tax, and consumption tax to realize the northeast persistence development, to perfect revenue concession policy system to optimize the investing environment of northeast region and give the northeast revenue legislative, to reform local tax return means to realize the nice circle in northeast economic development, etc. By the above tax policy adjustment, we try our best to eliminate the tax factors restricting the northeast economic development to construct nicer revenue environment for northeast region economic harmony development.