Research On Policies Of Cultivating Small-Micro Business Tax Source In Harbin

Resource is an important guarantee for the development of national economy,is the dominant area of economic development in Heilongjiang Province,is an important source of income.In 2013 the State Council issued the "planning" for the sustainable development of the resource-based city,and provides a way for resource-based city improve the carrying capacity of resources,pointed out that to promote the leapfrog development of mature city,and by 2020 the basic formation of resource development and economic society and ecological environment protection coordination pattern,change the mode of economic development and substantive progress.Natural resources are the basis for the development of human society.With the rapid growth of population and economic development,the coordination between economic development and natural resources has become the basic goal of regional development.As an important area of resource development in China in twenty-first Century,the development and utilization of resources in Heilongjiang province will play an important role in China's social and economic development.The use of a wide range of industrial chain and ripple effect,the construction industry,chemical industry,power industry and the development of a variety of services.To improve the carrying capacity of resources of Longjiang Province,black economic development,speed up industrial restructuring and upgrading,promote regional economic coordinated development,improve the living standard and quality has very important strategic significance.This paper starts with the definition of the carrying capacity of resources and the definition of fiscal policy,and discusses the theory of sustainable development,the theory of policy incentives,the theory of government performance and the theory of unbalanced economic growth.Combined with the present situation of Heilongjiang Province,resource based economic development status,analysis of the current fiscal policy of economic development in Heilongjiang province has the financial investment effect of economic transformation is not obvious,financial subsidies to the resource price effect and the expected recession,contrary to resource use financial compensation scope,tax on resources to adjust the influence of the problem of inadequate,its origin is the structure of financial investment is not reasonable,the financial transfer payment is not perfect,financial compensation mechanism is not perfect,the preferential tax policy is not in place.Therefore,it is of great theoretical value and practical significance to improve the fiscal policy to promote the improvement of the carrying capacity of resources in Heilongjiang province.On the basis of the experience of the French meurthe et Moselle,Germany NRW and Kyushu and Liaoning Province,Inner Mongolia,Anhui Province,to improve the carrying capacity of resources of fiscal policy experience,proposed fiscal policy recommendations to improve the bearing capacity of resources in Heilongjiang Province,including the adjustment of resources for economic transformation and fiscal expenditure structure,increase financial and economic transformation construction expenditure,increase the construction of ecological environmental protection expenditure,strengthen the level of fiscal expenditure management;improve the resource-based enterprise financial subsidy policy,that is to increase the resources of financial subsidies,flexible use of financial subsidies,special subsidies form clear resources;improve the resource compensation mechanism,namely the construction of resource development compensation mechanism,establish mechanisms to aid declining industries and improve industry development mechanism;improve the impact of tax policy on the use of resources,increase the intensity of tax incentives,i.e.Differential tax policy.