| 振兴东北老工业基地的税收政策支持 |
| |
| 引用本文： | 李桂荣,宋淑萍.振兴东北老工业基地的税收政策支持[J].税务与经济,2005(4):62-64. |
| |
| 作者姓名： | 李桂荣 宋淑萍 |
| |
| 作者单位： | 1. 大连民族学院,经济管理系,辽宁,大连,116600
2. 吉林北方肝胆医院,吉林,长春,130000 |
| |
| 摘 要： | 市场经济下,东北老工业基地遇到前所未有的困难和压力,如传统产业占主导地位、国有经济比重较大、资源型产业面临资源枯竭、财力缺口较大等问题都阻碍了老工业基地的经济发展。为此,有必要对目前的税收政策和制度做出相应的调整,以充分发挥税收的宏观调控作用,为振兴东北老工业基地提供有效的支持。
|
| 关 键 词： | 东北老工业基地 税收政策 国有经济 资源优势 税收优惠 |
| 文章编号： | 1004-9339(2005)04-0062-03 |
| 修稿时间： | 2004年9月3日 |
Tax Policies Supporting the Rejuvenation of Northeast China's Traditional Industrial Base |
| |
| LI Gui-rong,SONG Shu-ping.Tax Policies Supporting the Rejuvenation of Northeast China''''s Traditional Industrial Base[J].Taxation and Economy,2005(4):62-64. |
| |
| Authors: | LI Gui-rong SONG Shu-ping |
| |
| Institution: | LI Gui-rong~1,SONG Shu-ping~2 |
| |
| Abstract: | Under the condition of market economy,unprecedented difficulties and pressures,such as traditional industry as the leading factor,heavier government-owned economy,exhausting resource industry,and lack of financial power lag behind the development of Northeast China's traditional industrial base.Therefore,the present tax policies and systems should be adjusted in order to demonstrate the macroregulatory function of taxation and support the rejuvenation of Northeast China's traditional industrial base. |
| |
| Keywords: | Northeast China's traditional industrial base tax policy government-owned economy resource superiority tax preference |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
