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振兴东北老工业基地战略实施以来,国家陆续出台了一些扶持政策,具备良好基础的东北装备制造业积极把握机遇,正在从衰退走向振兴。2007年,国务院批复的《东北地区振兴规划》中又提出,要将东北地区建设成为具有国际竞争力的装备制造业基地,在这种新的形势下,如何继续发挥财税政策在促进东北装备制造业振兴中的作用,是一个值得思考的现实问题。
Since the revitalization of the northeast old industrial base strategy implementation, the state has introduced some supportive policies, with a good foundation for Northeast equipment manufacturing industry to seize the opportunity, is moving from recession to rejuvenation. In 2007, the “Revitalization Plan of the Northeast Region” approved by the State Council also proposed that to build the northeast region into an internationally competitive manufacturing base of equipment. Under such a new situation, how to continue to play the role of fiscal and taxation policies in promoting Northeast Equipment Manufacturing The role of industry in revitalization is a real question worth pondering.