建立科学合理的税收结构、税收制度，实行规范化的税收政策，对有效地调节国民收入再分配，促进生产要素流动，引导资源优化配置，扩大社会就业，推动经济持续健康增长，具有非常重要的意义。如何正确有效地发挥税收的职能作用，为地方经济发展做贡献？围绕这个问题，黑龙江省 Establishing a scientific and reasonable tax structure and taxation system and implementing a standardized taxation policy are of great significance for the effective regulation of the redistribution of national income, the flow of production factors, the optimal allocation of resources, the expansion of social employment and the sustained and healthy economic growth . How to correctly and effectively bring into play the function of taxation and contribute to the development of local economy? Around this issue, Heilongjiang Province