Studies Of The Tax Effective Support For Economic Zone-industrial Cluster

The concept of industry cluster means that a number of different scales enterprisesin the labor relations of industry-specific divisions，which gathered in a certain areaworked and developed with a variety of relative organizations mainly via the crossnetwork of relationships. The industrial cluster is the very important industrialdevelopment phenomenon in the world since the60years of20th century, it hasbecome one of the mainstream of world economic development. It is a new closelylinked economic organization. Since China started the reform and opening policy, insome regions,especially in coastal areas, the economy with the characteristics ofindustrial clusters has gotten a rapid development, which is called “lump economy”. Atpresent, this kind of economy already became an important way to promote regionaleconomic growth in China. Under the agreement of the state council, ShenyangEconomic zone as the new industrialized and comprehensive reform pilot area officiallyapproved by the State Development and Reform Commission. Nowadays a kind ofeconomy model with the characters of industrial clusters has been formed in ShenyangEconomic Zone, including eight central cities of Liaoning province.In theperspective of the industrial category,it is a matter of national development strategies.From the sense of the starting mechanism, the Shenyang Economic Zone economy，which is a government led and is voluntarily supplemented by private economicalgroups. Under the effective support of tax authorities，this form of the economy has a important and practical sense to the mid time economic development of ShenyangEconomic Zone。With the fermenting cultivating and the developing of the ShenyangEconomic Zone,tax department should take the initiative, effectively give a full use totax functions for serving the new industrialization comprehensive reform pilot area,boosting industrial clusters in Shenyang Economic Zone to promote the harmoniousdevelopment of economy and society.