Analysis And Optimization Of Fiscal And Tax Support Policies For The Revitalization Of Old Industrial Bases In Northeast China

Since the central government first proposed to revitalize the old industrial base in Northeast China in 2003,the local economy of the three northeastern provinces has developed rapidly.However,due to some deeper institutional mechanisms and structural contradictions,the actual effect of fiscal and tax support policies is not obvious.And the northeast old industrial base put forward less targeted policy amendments,which is mainly due to the lack of research on the effects of fiscal and tax policies.By discussing the economic effect,social effect and sustainability effect,we can comprehensively estimate the fiscal and tax policy effect of the northeast old industrial base,and put forward practical and feasible fiscal and tax policies to promote the comprehensive revitalization of the northeast old industrial base on the basis of the research,which is a useful supplement to the Research on fiscal and tax theory and policy effect,It also has certain theoretical and practical significance for the next implementation of fiscal and tax policies in the northeast old industrial base.Based on the above background,through the combination of literature analysis,qualitative analysis,quantitative analysis and comparative analysis,this paper defines the related concepts of fiscal and tax policy effect of northeast old industrial base,and based on spillover effect theory,multiplier effect theory and incentive theory:principal-agent theory and incentive regulation theory.This paper studies the fiscal and tax policy effect of the revitalization of the northeast old industrial base,and finds that there are some problems in the fiscal and tax aspects of the northeast old industrial base,such as little economic effect,serious lack of social effect,lack of sustainability and low evaluation of social satisfaction.Malmquist DEA model is used to analyze the characteristics of the change level of decisionmaking units in different periods.Numerical analysis method is mainly used to compare and analyze the data of northeast old industrial cities with other old industrial cities in China,between northeast old industrial cities,and northeast old industrial cities themselves Five primary indicators such as social satisfaction and effect sustainability evaluate the performance of fiscal and tax incentive policies,focus on the imbalance between supply and development,and investigate the actual effect of fiscal and tax support policies for the revitalization of northeast old industrial base.On the basis of practical research and drawing lessons from the experience of fiscal and tax policies in the successful revitalization of other old industrial bases at home and abroad,this paper puts forward that in terms of economic effects,we should strengthen the coordination between fiscal policy and monetary policy,build a policy evaluation system,improve the accuracy of policy implementation,further enrich fiscal and tax policy tools,and adjust and improve the support of fiscal and tax policies;In terms of social effects,we should strengthen the preferential tax and subsidy policies for talent introduction,strengthen the reward and subsidy of financial expenditure for technological innovation,and expand the coverage of social security;In the face of sustainable development,create a good business environment,enhance environmental sustainability,improve the construction of e-government platform,enhance conditional sustainability,expand the pilot reform of resource tax,and enhance resource sustainability;In terms of improving social satisfaction,we should build a survey of public satisfaction with policies and a survey of service objects’ satisfaction with policies.Put forward optimization suggestions for the comprehensive revitalization and all-round revitalization of fiscal and tax policies in Northeast China.