推进我国现代服务业集聚功能园区发展的财税政策选择  

The Fiscal and Taxation Policy of Supporting Function Park of Modern Service Industry Centralization

作　　者：金荣学[1] 

机构地区：[1]中南财经政法大学财政税务学院,湖北武汉430074

出　　处：《商业研究》2008年第9期44-46,共3页Commercial Research

基　　金：中国博士后科学基金会资助课题<现代服务业集聚功能园区的财税政策研究>;项目编号:20080430343;国家社科基金课题<我国预算的统一和分类管理研究>;项目编号:07BJY143;教育部人文社会科学研究项目<地方财政支出结构优化研究>;项目编号:05JA790083

摘　　要：我国现代服务业存在发展规模小,发展水平落后,结构不合理,支撑体系不完整等问题。从财税政策的角度看,选取功能园区试点,加大对服务业集聚功能园区财政投入;加大市场基础设施建设投入,明确支持重点,调整财政投入结构;用服务业引导资金弥补服务业领域的"市场失灵",建立多元化投资的风险投资机制;完善税收优惠政策,选准税收优惠政策支持的切入点;推动服务业增值税转型改革,促进我国服务业风险投资的发展;完善促进产、学、研联合和科研机构转制企业专项税收优惠政策,改进企业所得税相关的折旧政策和费用列支政策,并实行投资抵免制度等扶持现代服务业集聚功能园区的发展。In China the modem service, industry has some problems, such as small scale, low development level, irrational structure and imcomplete supporting system, etc. In terms of the fiscal and taxation policy, the paper puts forward 10 suggestions on how to develop Chinese modem services centralization function park, which include selecting function park experimental unit, increasing the fiscal devotion of modem service industry centralization function park, increasing the input of market infrastructure construction; definiting the supportion emphases, adjusting the structure of fiscal input, perfecting preferential tax policies, selecting the right entry point to obtain preferential tax policies, promoting service industry value -added tax transition reform, improving taxation policies to promote China＇s development of risk investment in services industry, perfecting special preferential tax policy on the union of production, learning and research and the enterprises transferred scientific research institutions.

关 键 词：服务业 功能园区 产业集聚 财税政策 

分 类 号：F719[经济管理—产业经济]