【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。更多还原

【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.更多还原