The Research On The Fiscal And Tax Policies For The Economic Development Of Ecological Function Areas In Heilongjiang Province

In2010, the State Council promulgated the "national main functional area planning", dividing the national spatial planning into optimum development area, key development area, restricted development zone and prohibited development region. In2010, the National Development and Reform Commission approved the "big and small Xingan mountain forest ecological protection and economic restructuring plan", aiming at realizing the goals of the recovery of ecological function, the transformation and upgrading of the economic and the steady development of social undertakings. The eighteen big reports emphasize to focus on the optimizing of the industrial structure, promoting of the regional development and urbanization and speed up the transformation of economic development through promoting the strategic adjustment of the economic structure. In2014Heilongjiang province put forward "Five Plan", make the construction of big and small Xingan mountain ecological function zone as one of the core development contents. The development of big and small Xingan mountain ecological function area in Heilongjiang Province has an important strategic significance on promoting regional industrial transformation and upgrading, balancing the regional economic development and improving the level and quality of living area, etc.Through the analysis of the concept, characteristics and classification of ecological function areas, clear the connection and difference between ecological function area, economic area and the main functional areas, discusses the meaning and characteristic of the fiscal policies such as the tax incentives and the the main contents of the theories including the externality theory, ecological economy theory, regional policy theory and the theory of unbalanced growth in order to indicating the important role fiscal and taxation policies played on the economic development of the ecological function area. Combined with the development situation of natural, economic and social in Xingan Ling ecological function area in Heilongjiang province, analyse the problems of current fiscal and taxation policies including that the investment structure is irrational, financial subsidy policy is not in place, the ecological compensation mechanism is not perfect, the special funds policy is not perfect and preferential tax policy is not comprehensive. On the base of referring to fiscal and taxation policies experience of Ameica Tennessee River Basin, Germany Elbe ecological region, Japan Hokkaido sparse area, Lu Zhongnan Ecological region in Shandong Province, Qian Tang River Ecological region in Zhejiang Province, and Poyang Lake ecological region in Jiangxi Province, and put forward the recommendations of fiscal and taxation policies for ecological function zone in Heilongjiang Province, such as to adjust and optimiz the structure of financial investment to make the accelerating economic transformation and upgrading, paying attention to the ecological environment protection and improving the infrastructure construction as the focus of investment, to perfect government financial subsidy policy including increasing financial subsidies, flexibility using the subsidies and improving financial subsidies benefit, to to perfect the ecological compensation mechanism of forest including defining the standard of compensation scientifically and riching in ecological compensation mode, and to give full play to the role of tax policy including increasing the tax preferential policies and discriminatory tax policies.