推动战略性新兴产业发展的财税政策探析  

Exploration of the Fiscal and Tax Policies for Accelerating Development of Strategic Emerging Industries

作　　者：宗文龙[1] 黄益建[1] 

机构地区：[1]中央财经大学会计学院

出　　处：《税务研究》2013年第3期10-14,共5页

基　　金：全国教育科学"十一五"规划教育部重点课题"考试机构财务制度建设研究"(GFA097011)的阶段性成果;中央财经大学"211工程"重点学科建设资金;北京市教育委员会共建项目的资助

摘　　要：本文针对我国战略性新兴产业发展的规律和特点,分析了当前我国财税政策支持体系存在的一些不足。在此基础上提出了财税政策设计的四个基本原则及其相应的政策建议:利用结构性减税政策促进战略性新兴产业与传统产业升级协调发展;不干预具体的市场竞争过程,重点扶持创新环境优化、研发环节建设和市场培育;加大科技型小微企业的财税扶持力度,培育潜在的新兴产业力量;加大风险投资税收优惠,吸引社会资本长期支持新兴产业发展;细分产业财税优惠政策,突出不同产业的政策重点;完善政府采购制度。This paper analyses the deficient aspects existing in China＇s fiscal and tax policies for accelerating development of strategic emerging industries. On this basis, this paper proposes four basic principles for designing the fiscal and tax policies, i.e., taking advantage of structural tax cuts to promote coordinated development of the strategic emerging industries and upgrading of the traditional industries; non- intervention in the market competition process, with the focus on optimizing the innovation environment, building R＆D links and fostering the market; increasing the fiscal support for small and micro technological enterprises, nurturing the potential of the emerging industrial strength; increasing tax incentives to the venture capital investment, attracting social capital to support the long-term development of new industries; segmenting fiscal and tax policies to highlight the industrial priority and improving the government procurement system.

关 键 词：战略性新兴产业 财税政策 税种改革 

分 类 号：F812.0[经济管理—财政学]