振兴黑龙江省老工业基地财税政策的实证分析  

The Crisis Analysis of the Public Finance and Tax Policy in Revitalization the Old Industrial Base of Heilongjiang Province

作　　者：刘德权[1] 冯海燕[1] 

机构地区：[1]哈尔滨商业大学,黑龙江哈尔滨150028

出　　处：《哈尔滨商业大学学报（社会科学版）》2006年第2期7-11,共5页Journal of Harbin University of Commerce:Social Science Edition

摘　　要：财税政策是国家进行宏观经济调控的重要手段,在振兴黑龙江省老工业基地的过程中,应结合黑龙江省当前的财政经济状况及其问题所在,在考虑国家实施稳健财政政策的基础上,阐明黑龙江省等老工业基地和西部地区继续实行积极财政政策的必要性,有针对性地制定激励型和优惠型的财税政策措施,以期对振兴黑龙江省老工业基地和经济发展有所启示。The public finance and tax policy is an important means in national economy macro control. In the process of revitalization the old industrial base of Heilongjiang province, we should take the public finance and economic realities as well as the problems into account. Based on the consideration that China takes an impudent finance policy, this article put forward that it is necessary to take an active finance in the Northeast Old Industry Base and west China.In the aim of help the economy development Heilongjiang province, it also suggasts that we should make incentive and favorable finance policies there.

关 键 词：老工业基地 经济状况 财政政策 税收政策 

分 类 号：F281[经济管理—国民经济]