Tax Revenue Factor Analysis And Countermeasure Research Of Restricting Northeast Economic Development

The region economy coordinated development is the important condition of the national economy realizes the overall health development. In order to realize this goal, our country put forward strategic decision of promoting the northeast old industrial base, after coastal open, Pudong develops and Western development. It symbolizes the significant adjustment of key of our country region development and the influence is extremely profound and widespread. The tax revenue that is the policy tool of the national macroeconomic regulation is not only the important that improve the investment environment, but also the main method that promotes the region economy coordinated development. Therefore, he tax revenue should do something in the process of promoting the northeast old industrial base. This paper analyzed question that is disadvantageous to the northeast economy development in the present tax system, and the question are disadvantageous influence that non-completed consumption value added tax bring the links of new and old business income tax had not considered the northeast situation,which obstructs the advancement of northeast promotion strategy. incidence of taxation of the resources tax, the land use tax, the tax on land occupation as well as consumption tax is narrow, which is disadvantageous to realizes coordinated development of the northeast economy and ecological environment, the present tax revenue preferential policy system restricts the northeast economy development, morbidity of local tax system influence the northeast economy development, Returns method of"radix surrender"cause the northeast economy growth to feel weak and so on, introduce the overseas area tax revenue experience and the enlightening. In allusion to above questions, using overseas experiences, the essay put forward the material reform suggestions based on the status of northeast economic development, mainly including to try out completed consumption-type value added tax step by step in northeast region in order to provide the conditions for whole country, to deliver the northeast some revenue inclines to ensure prospering strategy extend smoothly in the transition period of new enterprise income tax, to enlarge the scope of the resource taxes, town land-use tax, occupying farmland tax, and consumption tax to realize the northeast persistence development, to perfect revenue concession policy system to optimize the investing environment of northeast region and give the northeast revenue legislative, to reform local tax return means to realize the nice circle in northeast economic development, etc. Meanwhile, to discuss the followed principles and notices of revenue tax policy adjustment to prosper the northeast area, and point out we should pay attention to strengthen the investment environment construction in northeast region and the harmony management on region revenue policy during the reform process, and to advice to levy harmony development tax, in order to resolve the finance pressure on tax incline. By the above tax policy adjustment, we try our best to eliminate the tax factors restricting the northeast economic development to construct nicer revenue environment for northeast region economic harmony development.