促进东北振兴的企业所得税政策研究

A study on the enterprise income tax policy to revitalize the northeast region

一年来,振兴东北老工业基地政策初见成效,东三省经济运行情况良好。但同时,当前东北老工业基地依然存在着诸多问题。鉴于企业所得税具有独特的优越性,有必要发挥企业所得税政策的导向和调节作用,通过对税率和税前扣除项目进行必要的调整,加快体制创新和机制创新,解决企业历史包袱,完善社会保障体系,扶持民营经济发展,促进科技进步与产业升级,推动资源型城市建设,统筹人与自然的和谐发展。

The policies of revitalizing the northeast region have won initial success and the economic operating in this region is now in sound conditions. However, there are still a great deal of problems in this old industrial base. Since the enterprise income tax presents unique superiority, it is necessary to make full use of its functions of guiding and controlling by adjusting the tax rates and pre—tax deductible items so as to speed up the innovation in systems and mechanisms and support the development of private economy.