Research On Fiscal And Taxation Policies For Revitalizing The Industrial Economy Of Heilongjiang Provinc

Heilongjiang Province is one of the old industry bases of China.The world today is marked by changes unseen in a century,it is a very challenging work to for Heilongjiang Province to overcome countless difficulties and promote a better and faster development of industrial economy.Fiscal and taxation policies are important tools for Heilongjiang Province to stimulate the development of industrial economy.In view of this,it is significant to to evaluate the performance of of Heilongjiang Province’s industrial fiscal and tax policies and study policy advises of speeding up the local industrial economy development of Heilongjiang Province.In this paper,firstly,the theories of incentive regulation,policy deviation and path dependence,and the related concepts of industrial economy and fiscal and tax policies are introduced.Moreover,the significance and enlightenment of related theories for promoting the development of industrial economy in Heilongjiang Province are expounded.Secondly,the developing status of industrial economy and the current fiscal and tax policies of Heilongjiang Province in recent years are analyzed from technological innovation,industrial transformation,growth reward,financial support and other aspects.Thirdly,the evaluation index system of fiscal and tax policies for industrial economy is constructed,and the performance of of Heilongjiang Province’s industrial fiscal and tax policies is evaluated.Finally,on the basis of comprehensive analysis of the Heilongjiang Province’s industrial economy and fiscal and tax policies,policy advises are put forward accordingly.