税收助力战略性新兴产业发展的对策研究  

Empirical Research on the Taxation Support on Strategic Emerging Industry Development

作　　者：石坚[1] 丁源 陈迎 Shi Jian;Ding Yuan;Chen Ying

机构地区：[1]国家税务总局科研所 [2]国家税务总局无锡市税务局 [3]北京天元九圣财经研究院

出　　处：《财政科学》2018年第9期47-57,共11页Fiscal Science

摘　　要：近十年来,我国战略性新兴产业快速崛起,成为社会经济增长的新"引擎",代表了新一轮科技革命和产业变革的方向,对社会经济发展和产业结构调整起到了至关重要的作用。在中国经济发展的新阶段,如何找准税收职能切入点,运用税收杠杆撬动产业结构调整,助推经济增长方式转变,扶持战略性新兴产业发展,已摆在当前工作的突出位置。本文以江苏省无锡市战略性新兴产业发展为例,从税收支持的角度,提出完善战略性新兴产业税收政策的建议,以更好地服务于现代产业新体系建设,推动经济社会持续健康发展。In the past ten years, China＇s strategic emerging industries have developed rapidly and become a new engine for economic growth. They represent a new round of scientific and technological revolution and the direc- tion of industrial transformation, and have played a vital role in the social and economic development and industrial restructuring. In the new phase of China＇s economic development, how to find the key point of the taxation＇s function, use the taxation lever to spur the adjustment of the industrial structure, promote the transformation of the economic growth mode, and support the development of strategic emerging industries, pose a prominent position in the current work. Taking the development of strategic emerging industries in Wuxi City of Jiangsu Province as an example, this paper puts forward suggestions on how to improve the tax policy of strategic emerging industries from the perspective of tax support, so as to better serve the construction of new modern industry system and promote the sustainable and healthy development of economy and society.

关 键 词：战略性新兴产业 产业结构调整税收政策扶持 

分 类 号：F812.2[经济管理—财政学]