促进战略性新兴产业发展的税收政策研究  

Research on Tax Policy for Promoting the Development of Strategic Emerging Industries

作　　者：李香菊[1] 杜伟[1] 

机构地区：[1]西安交通大学经济与金融学院,陕西西安710061

出　　处：《西安交通大学学报（社会科学版）》2013年第6期16-20,40,共6页Journal of Xi'an Jiaotong University：Social Sciences

基　　金：陕西省软科学攻关项目(2012KR2-14)

摘　　要：税收优惠政策对于战略性新兴产业的发展具有重要的促进作用。目前中国尚未形成鼓励战略性新兴产业发展的税收政策体系,税收优惠的着力点偏重于研发和生产环节,存在重"物"轻"人"、政策效果缺乏有效的评价反馈机制等问题。在比较借鉴国外经验做法的基础上,提出了改革和完善新兴产业发展的税收优惠政策建议,以期为加快中国战略性新兴产业发展创造良好的政策环境。Preferential tax policies play an important role in promoting the development of strategic emerging industries. At present, the tax policy system for encouraging the development of strategic emerging industries is not formed in our country, and the acting point of the tax preference lays particular stress on the R＆D and production links, resulting in problems like attaching more attention to things but not people and lack of effective evaluation feedback mechanism for policy results. Based on comparing and learning experiences of foreign countries as reference, we have made policy rec- ommendations on the reform and perfection of the tax preference policies for the development of new emerging industries to create good policy environments for the development of new emerging strategic industries of China.

关 键 词：新兴产业 税收政策 税收优惠 

分 类 号：F810.422[经济管理—财政学]