“营改增”背景下东北老工业基地产业结构调整研究  

Study on Industrial Structure Aadjustment in the Northeast Old Industrial Base under the Bbackground of “Replacing Business Tax with VAT”

作　　者：黄乐[1] HUANG Le(Department of Finance and Economics,Dalian Radio ＆ TV University, Dalian 116011,China)

机构地区：[1]大连广播电视大学财经系,辽宁大连116011

出　　处：《中州大学学报》2016年第4期43-47,共5页Journal of Zhongzhou University

基　　金：2016年度辽宁经济社会发展立项课题项目"基于创新视角下辽宁企业转型问题研究"(2016lslktzijjx-05)

摘　　要：从当前东北经济发展现状来看,东北老工业产业结构存在着一定的局限性,制约着东北区域经济的快速发展。东北老工业基地面临着复杂的市场经济条件,需要对产业结构进行调整,即产业转化、科学合理配置资源、优化产业结构的同时推动经济的快速进步。尤其是"营改增"政策的推行,对于东北老工业基地调节区域经济发展、整合资源具有十分重要的作用。本文主要就"营改增"背景下东北老工业基地产业结构调整进行研究,结合实际情况,提出对东北老工业基地产业结构进行调整升级的思路和对策。From the view of current status of the northeast economic development, the industrial structure of northeast old industrial exists some limitations, which restricts the rapid development of northeastern regional economy. Northeast old industrial base faces with the complex conditions of market economy, the industrial structure needs to be adjusted, that is： transformation of the industry, scientific and rational allocation of resources, optimizing the industrial structure. Especially the policy of ＂ replacing business tax with VAT＂ is very important to adjust the regional economic development in the northeast old industrial base, it also plays a very important role on resources integration. This article mainly is about the adjustment of industrial structure in northeast old industrial base under the background of ＂ replacing business tax with VAT＂ , it puts forward the ideas and countermeasures to adjust and upgrade the industrial structure of the northeast old industrial base.

关 键 词：营改增 老工业基地 产业结构调整 

分 类 号：F812.42[经济管理—财政学]