Reserch On The Policies Of Fiscal And Taxiation Of Innowation For The Eight Economic Regions In Heilongjiang Province

In 2014, Heilongjiang provincial Party Committee and the provincial government clearly put forward to promote the Five Major Planning, the Two Major Projects and the Construction of the Three Basic Facilities, the strategic plan to accelerate economic development in Heilongjiang Province, in order to achieve coordinated development of regional economy. Fiscal and taxation policy is an important politic tool to develop regional economy and accelerate the construction of main functional areas in Heilongjiang province. It plays an irreplaceable role in industrial upgrading and coordinated development of regional economy. Heilongjiang province has achieved remarkable results in the implementation of regional common development strategy, but the level of economic development and the growth rate is relatively low, the development of various regions has become an important factor restricting the economic and social development of Heilongjiang Province, which seriously affected the economic and social development of Heilongjiang province and the livelihood of the people’s livelihood issues. Fully tap to promote the development of the eight economic zones in Heilongjiang Province, as well as the fiscal and taxation policy mechanism will further improve the economic development of Heilongjiang Province, Heilongjiang Province, the economic development speed and efficiency, in order to achieve common prosperity of the target has important practical significance. Fiscal and taxation policy is an important means for the government to carry out economic regulation, and it can also effectively play the role of promoting the allocation of resources and income distribution in the process of regional economic coordination development. However, there are some problems in the construction of Heilongjiang Province, such as the shortage of financial investment, the imperfect financial subsidy system, the imperfect transfer payment system and the imperfect tax policies. Therefore, through the analysis of the defects of the current tax policy in the eight economic zones, the study of the tax incentives and specific measures to promote the development of eight economic zones has both positive theoretical value and important practical significance.Based on what has been stated above, this essay starts from the well-known foreign economic zone theories and basic fiscal and tax theories, and then clearly define the economic definition, fiscal and tax policy and political mechanism, as well as the political effects on regional economic development. This thesis uses imbalanced increment theory, industry layout theory, regional distribution theory, and regional policy theory to analyze Heilongjiang Eight Economic Region development status quo and fiscal and tax policies. It also summarized the underlying issues, such as insufficient financial investment, imperfect fiscal subsidies, imperfect transfer payment system, incomprehensive preferential tax policy, etc. In addition, it also analyzes the related reasons, such as development environment problems and tax service causes, etc. The E-views has also been used to help carry out the statistical analyse on. Heilongjiang Eight Economic Region, besides we also raise experience from Marne Trade District of France, Germany’s Ruhr Industrial Area, and China’s Beijing, Tianjin and Hebei region, the Yangtze River Delta and the Pearl River Delta Economic Zone of fiscal policy experience to help to develop Eight Economic Area in Heilongjiang Province by the use of the finance and taxation policy. This paper mainly uses the literature research method, comparative analysis method and empirical analysis method. Finally, it puts forward several fiscal measures and suggestions on tax policiers, including increasing financial investment, enrich the means of fiscal subsidies, standardize the transfer payment system and the establishment of special development fund advice.