Fiscal Policy To Promote The Sustained Development Of The Northeast Old Industrial Base

The coordinated development of the regional economy is an important strategy for the realization of the healthy development economy. In order to realize this goal, our country has put forward strategic decision of promoting the old industrial base in northeastern areas after the coastal opening, Pudong development and Western development. It symbolizes the significant adjustment in key points of our country's regional development and it has an extremely profound and widespread influence. Promoting the old industrial base in northeastern areas is the emphasis in our reform process. Our task is how to solve the existing problems and take the advantage of the resources. Consequently, conducting research on the finance and tax revenue of the sustainable development in the old industrial base in northeastern areas is meaningful in practical and theoretical way. The finance and tax revenue that are the policy tool of the national macroeconomic regulation is not only the importance that improves the investment environment, but also the main method that promotes coordinated development of regional economy. Therefore, the fiscal policy and tax revenue policy should do something in the process of promoting the old industrial base in northeastern areas. This essay is composed of several chapters:Chapter One: Policy review of promoting the old industrial base in northeastern areas. In this chapter, there are some analysis on the background of promoting the old industrial base in northeastern areas and conditions. This part also points out the function of revenue policy and tax policy in supporting the promotion strategy.Chapter Two: Current situation and problems: the analysis on enforcing circumstances of revenue policy. First part is the introduction of the effect on promoting the old industrial base in northeastern areas and analyzing the effect on economy with the latest three-year analysis. The second part analyzes the existing problems after the supplement of the policy.Chapter Three: The revenue policy on promoting the development of the old industrial base in northeastern areas. According to the historic and new appearing problems in the process of promoting the old industrial base in northeastern areas, this essay put forward strengthening the power of shifting payment and operating several paying tools and adjusting revenue policy in order to promote the sustainable development of the old industrial base in northeastern areas.Chapter Four: The fiscal policy on promoting the development of the old industrial base in northeastern areas. According to the problems that appeared in the enforcement of tax policy, this essay puts forward some specific adjustment plans such as adjusting tax, income tax, consuming tax and resource tax and so on.Above all, this essay is in conformity with the concept of finding out problems, studying the problems and solving the problems. Through theoretical and statistics analysis, this essay puts forward the appreciate fiscal policy for promoting the old industrial base in northeastern areas which would improve the further development of the old industrial base in northeastern areas and boost harmonious development of regional economy.