产业精准扶贫财税激励政策反思与法治进阶  

Introspection and Perfection of Fiscal and Tax Incentive Policy of Industrial Targeted Poverty Alleviation

作　　者：冯铁拴[1] Feng Tieshuan(School of Law, Wuhan University, Wuhan 430072, China)

机构地区：[1]武汉大学法学院,湖北武汉430072

出　　处：《当代经济管理》2018年第12期70-76,共7页Contemporary Economic Management

基　　金：国家社会科学基金重点项目<分税制模式下地方财政自主权研究>(15AFX021)的阶段性成果

摘　　要：产业精准扶贫旨在通过发展产业,帮助扶贫对象脱贫,核心在于精准。而政府在扶贫中处于主导地位,这就使得财税与产业扶贫难舍难分。产业精准扶贫中财税政策工具应用存在工具类型单一,精准程度不足,法治化思维欠缺的问题,难以与精准扶贫这一内在理念有机契合。产业精准扶贫的实现有赖于财税激励措施在内容上进一步提高针对性,在方式上拓宽收入类财税政策工具的应用,在形式上应当遵循法治底线,也唯有增强财税激励法律供给,政策之治僭越法律之治的局面才有望避免。The industrial targeted poverty alleviation measures aim to help the poor to overcome poverty by developing the industry,and precision in this system is essential.The government still occupies a dominant position in poverty alleviation,which makes fiscal and taxation policy closely linked to industrial poverty alleviation.When fiscal and tax policy instruments are used in the field of industrial poverty alleviation,there are some problems.These include oversimplified policy,a lack of precision and legality,which make it difficult to be consistent with the inherent precision concept of targeted poverty alleviation.Fiscal and tax incentive measures need to be much more relevant,diversified methods especially for revenue measures,obey laws and regulations.Besides,it is suggested to strengthen the legality of fiscal and tax incentive policies lest policies prevail against laws.

关 键 词：精准扶贫 产业政策 财税激励 政策工具 法律之治 

分 类 号：F323.8[经济管理—产业经济] D922.2[政治法律—经济法学]