制约东北经济发展的税收因素分析

Analyses of taxation factors restricting development of Northeast China's economy

税收在振兴东北老工业基地的过程中应该有所作为。但现行税制在增值税、企业所得税、资源税以及优惠政策和税收返回办法等方面却存在着制约东北经济的诸多因素,建议通过调整税收优惠政策、实现增值税转型、改革企业所得税、扩大资源税征税范围以及实行"因素法"返还办法等措施改革现行税制,为东北老工业基地的振兴营造良好的税收环境。

Taxation should play an important part in the revitalization of Northeast China's outmoded industrial bases. But the actual taxation system possesses many factors that restrict the economy of Northeast China in the aspects of value added tax, corporation income tax, resources tax, taxation privilege and taxation reversion, etc.. The authors suggest that the actual taxation system should be reformed through adjusting the taxation privilege policy, achieving the transition of value added tax, reforming the corporation income tax, enlarging the taxation levy scope and putting the factor method of reversion into practice. All these suggestions will create a satisfactory taxation environment for the revitalization of Northeast China's outmoded industrial bases.