The Fiscal And Tax Policy Choices Research Of Revitalizing The Old Industrial Bases In Northeast China

Old industrial bases in northeast China, have made important contributions to China's economic development and advanced China's industrialization process. It can be said that without the old industrial bases in northeast China, there will be no independence and integrity of the contemporary system of industrialization. However, in recent years, the economic development of the old industrial bases face the unprecedented difficulties: losing their dominant position in the traditional industries, shrinking market share and technical equipment over several decades far below the international advanced level; City resources and raw materials industrial bases are facing resource depletion, with no alternative industries; a large number of unemployed and laid-off workers, a serious shortage of social security funds; absolute decline in the proportion of state-owned enterprises, a serious debt burden. The decline of the old industrial bases in northeast China caused a big stir in China. It is urgent to revitalize the old industrial bases to meet the need of the steady growth of China's economy. In view of these difficulties, the thesis, from the government's perspective, attempts to suggest fiscal and taxation policies and measures to solve these problems and achieve the revitalization of old industrial bases in Northeast China.The thesis is divided into three chapters:Chapter 1 is mainly about the financial and economic theories. The exposition is mainly on the principle of the mechanism and the role of tools exposition. The model of the macroeconomic policy are used to analyze the function of the financial policies in adjusting the total demand and reducing the economic activities. Analyzing the financial control over the total demand through fiscal expenditure multiplier, multiplier tax policy and a balanced budget multiplier. Analyzing the important usage of financial policies through the budgetary policy, tax policy, expenditure policy and fiscal policy.Chapter 2: The chapter is mainly to introduce the current condition of Central government's tax policies to revitalize the old industrial bases in northeast China and the problems-to–be -solved. The main problems are: fiscal policy support is not enough; Financial transfer payment system is plagued with problems; The transferring systems below the province level needs to be perfected; Income tax, Something is wrong the existing division of authority and tax revenue.Chapter3: The fiscal policy choices of revitalizing the old industrial bases in Northeast China. It is mainly to elaborate necessity and feasibility of increasing financial support and the position of the Northeast regional financial. analyses the problems-ought- to-be- cared when implementing the proactive fiscal policy and suggests the responsive strategies on the effective implementation of the northeast region's active fiscal policy.