Northeast Equipment Manufacturing, Financial And Taxation Policy Options

The Northeast old industrial base was formed in "the First Five-Year Plan " period. It has good heavy industry foundations and has made enormous contribution to our country for establishing the intact industry system and national economic system. It has been praised as " the equipment department of the republic ". However, while changing from planned economy to market economy, the economy of the Northeast old industrial base has been moving ahead slowly all the time, even fall far behind of the Zhujiang Delta, the Changjiang Delta and the Bohai Sea economy zone, which are all newly developed. Economic growth needs the Northeastern equipment manufacture urgently, and it is an important content of coordinated development of the regional economy. It face numerous difficulties too, mainly: enterprise's economic benefit is lower; the technical equipment lags behind and short of autonomous innovation as well; enterprise's social burden is heavier, etc.. Under the environment of existing policy, from the point of view of government, this paper attempts to probe into how to use finance and tax revenue means to solve these problems, and finally realize development of the Northeastern equipment manufacture.The paper consists of six parts:First part: The strategic meaning of revitalizing the Northeastern equipment manufacture. First of all, introduce the connotation of equipment manufacture and its characteristic. Secondly, put forward the important meaning of revitalizing the Northeastern equipment manufacture, based on two realistic respects. One is in coordinated development of the regional economy, and the other is the present stage of economic development of our country. Open out the general regularity of developed country appears when entering into the heavy industry stage of economic development in the world.Second part: Position in national economy and industrial system of equipment manufacture. In this part, analyze the importance of the equipmentmanufacture from three levels mainly. First, analyze the strategic position of equipment manufacture in our national economy and industrial system; Second, affirmed the core position of equipment manufacture in the Northeastern industrial system; Finally, stress the important position of the Northeastern equipment manufacture in national equipment manufacture development.The third part: Current development situation and predicament analysis of the Northeastern equipment manufacture. Mainly through analysis of industry's overall arrangement and production scale, industry's competitiveness analysis and ownership structure analysis, point out a great deal of questions existing in development of the Northeastern equipment manufacture. So that the ensuing chapters propose the revitalizing tactics pointedly.The fourth part: Experience and enlightenment of revitalizing and developing decline industry both in domestic and abroad. On one hand, draw lessons from U.S.A., Japan etc. in the aspect of developing regional economy and decline industry; On the other hand, use the experience that our country develops the western region for reference. On this basis, refine the suitable policies and measures to revitalize the Northeastern equipment manufacture.The fifth part: Fiscal and taxation policy to revitalize the Northeastern equipment manufacture. Here put forward the fiscal and taxation policy choice of revitalizing the Northeastern equipment manufacture on the basis of fact expounding above. Main obstruction and question to the Northeastern equipment manufacture at present develops, through implementing the supporting tax policy and expenditure policy , urge it to revitalize .The sixth part: Supplementary measure. It is a system engineering to revitalize the Northeastern equipment manufacture. While the property tax supports policy to be implemented, need other relevant respects to support and get twice the result with half the effort.