加快黑龙江省地方经济发展的财税政策研究

摘要

Since the reform and opening up,the economy of Heilongjiang province has been growing continuously,but a slow growth or negative growth trend in recent years and the problem of unbalanced economic development between regions highlights .The fiscal and taxation policy,as one of the important ways to accelerate the local economic development has positive practical significance .Using Eviews7 .2 software on the relationship between the fiscal revenue and expenditure and GDP in Heilongjiang province for empirical analysis ,come to the conclusion that there was a positive correlation between the two ,and for the fiscal and taxation policy of local economic development in Heilongjiang province and its problems ,put for-ward the reasonable allocation of financial capital、sound financial subsidies and improve the system of transfer payments、as well as deepening the reform of value-added tax,resource tax and improve preferential tax policies such as fiscal and taxation policy suggestions .%改革开放以来，黑龙江省经济持续增长，但近年来出现增长缓慢或负增长态势及地区间经济发展不平衡等问题，财税政策作为加快地方经济发展的重要手段具有积极的现实意义。运用Eviews7．2软件对黑龙江省财政收支和GDP的关系进行实证分析，得出两者呈正相关性的结论，并针对黑龙江省地方经济发展的财税政策及其问题，提出了合理分配财政资金、健全财政补贴办法和完善转移支付制度，以及深化增值税、资源税改革和完善税收优惠政策等财税政策建议。