在振兴东北老工业基地的新一轮改革中,应该将改革的重点落到非城市地区的经济发展上,农村经济的可持续发展,需要具备完善的县级财税制度,只有确保县级财政的独立性,才能活跃农村经济活动,促进农村经济稳步增长。对鞍山市县级财税制度的研究和探讨,有助于鞍山市经济的可持续发展,并促进经济改革的进一步深化,为新一轮的东北老工业基地改革探索的新路径。 In the new round of rejuvenation of the northeast old industrial base, we should focus the reform on the economic development in non-urban areas. The sustainable development of rural economy requires a sound county-level fiscal and taxation system. Only by ensuring that the county-level finance Independence, we can activate rural economic activities and promote the steady growth of the rural economy. Studying and discussing the county taxation system in Anshan will help the sustainable development of economy in Anshan and promote the further deepening of economic reform so as to explore a new round of reform for a new round of northeast old industrial base.