振兴东北经济的税收政策思考  

Analysis on Taxation Policiesin Developing the Northeast Economy

作　　者：黄洁[1] 李兰[1] 柳桢[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）》2007年第1期79-83,共5页Journal of Harbin University of Commerce:Social Science Edition

基　　金：黑龙江省社科基金项目(05B0115)

摘　　要：自2004年振兴东北的序幕拉开至今,国家对东北地区出台了一系列税收优惠政策,通过对税收政策的归类、分析表明,诸项税收优惠政策中照顾性多、激励性、导向性的极少,鉴于此根据比较优势理论重新审视东北地区的优势产业,以此理顺税收激励政策。From the beginning of promotes northeast, a lot of taxation- reduces policies have been made. During the analysis tithe taxation polities, it show that the policies are more than the incentive policies. This essay indicates that we should re - find the advanced industries and re - build the taxation policies in Northeast according the relative advanced theory.

关 键 词：比较优势 税收政策 区域经济发展 东北地区 

分 类 号：F810.422[经济管理—财政学]