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辽宁省工业发展现状表明:计划经济体制下曾具有相对优势的辽宁工业,在开放条件和市场体制下不断受到冲击,工业产品竞争力下降,在全国的地位逐年下滑。本文在剖析振兴辽宁老工业基地的难点和重点问题基础上认为,经过多年努力,辽宁老工业基地经济结构调整取得了显著成效,但结构性矛盾依然突出。调整、改造任重道远;就业和再就业矛盾加剧,城市产业工人贫困化问题日益尖锐。为此,笔者提出了促进辽宁经济结构战略性调整、资源枯竭型城市经济转型、促进技术改造和产业升级、扩大就业和再就业的税收政策建议。
The status quo of industrial development in Liaoning Province shows that the Liaoning industry, which had comparative advantages under the planned economic system, was constantly under the impact of the open conditions and the market system. The competitiveness of industrial products dropped and its position in the country declined year by year. Based on the analysis of the difficulties and key issues of rejuvenating Liaoning’s old industrial base, this paper argues that after many years of hard work, the economic restructuring of Liaoning’s old industrial base has achieved remarkable results, but the structural contradictions are still outstanding. Adjustment and transformation have a long way to go. The contradiction between employment and reemployment has intensified, and the problem of urban industrial workers becoming increasingly impoverished. For this reason, the author puts forward the tax policy suggestions of promoting the strategic adjustment of Liaoning’s economic structure, the economic transformation of the resource-exhausted cities, promoting technological transformation and industrial upgrading, expanding employment and reemployment.