论文部分内容阅读
2006年12月6日,东北三省收到了一份盼望已久的新年“大礼”——财政部和国家税务总局联合下发的《关于豁免东北老工业基地企业历史欠税有关问题的通知》(以下简称《通知》),对东北三省在1997年12月31日前形成的历史欠税予以豁免。从提出到正式实行,经过了三年多的时间。那么,这份“大礼”到底能豁免多少税收?对正在进行中的振兴东北老工业基地会产生哪些影响?带着这些疑问,本刊记者专门采访了《东北地区振兴规划》专家咨询组成员、东北财经大学金融学院院长王振山教授。
On December 6, 2006, the three northeastern provinces received a long-awaited New Year’s “gift” - the Circular on Exempting Historic Debt-owed Business of the Northeast Old Industrial Base Jointly Issued by the Ministry of Finance and the State Administration of Taxation Hereinafter referred to as the “Notice”), exempting the historical debt owed by the three northeastern provinces by December 31, 1997. From the proposed to the official implementation, after more than three years. So what is the tax exemption for this “gift” in the end? What impact will it have on the ongoing rejuvenation of the old industrial base in northeast China? With these questions, our correspondents interviewed members of the expert consultative group of “Revitalization Plan for Northeast China” Professor Wang Zhenshan, Dean of School of Finance, Dongbei University of Finance and Economics.