摘要
在界定了老工业基地概念内涵的基础上,概述老工业基地的形成、影响及振兴意义,提出税收政策是支撑老工业基地振兴不可或缺的重要工具的观点,并以振兴中国东北老工业基地既有实践为例,对振兴老工业基地税收政策阐明前期状况,分析存在的问题,提出改进的对策。
Based on the definition of the connotation of Old Industrial Base,this paper summarizes the formation of Old Industrial Base,its influences and the significance of revitalization.It puts forward the view that the tax policy is the indispensable and important tool in supporting the revitalization of Old Industrial Base.Taking the practice of Northeast Old Industrial Base of China as example,it states the early-stage condition,analyzes the existing problems and brings forward the countermeasures for improving them.
出处
《中国软科学》
CSSCI
北大核心
2011年第5期129-137,共9页
China Soft Science
关键词
振兴
老工业基地
税收
revitalization
old industrial base
tax
countermeasures
