支持“专精特新”中小企业集群创新发展的财税政策研究  

Research on the Fiscal and Tax Policy to Support the Innovative Development of"Specialized,Special and New"Small and Medium-sized Enterprises Clusters

作　　者：胡建美 Hu Jianmei

机构地区：[1]中国财政科学研究院

出　　处：《财政科学》2022年第12期55-65,共11页Fiscal Science

摘　　要：2022年9月,工业和信息化部印发《促进中小企业特色产业集群发展暂行办法》,提出“十四五”期间,在全国范围内认定200个左右集群,引导和支持地方培育一批省级集群。支持“专精特新”中小企业高质量发展的政策开始向集群发展方向演进。本文通过分析中央及地方财政支持“专精特新”中小企业高质量发展的政策措施,并比较美国、日本支持中小企业集群发展的财税政策发展历程,尝试提出找准打通支持“专精特新”中小企业高质量发展与支持中小企业集群发展的财税政策建议。In September 2022,the Ministry of Industry and Information Technology issued the Interim Measures for Promoting the Development of Characteristic Industrial Clusters of Small and Medium-sized Enterprises,stipulating that during the 14th Five-Year Plan period,about 200 clusters will be identified nationwide,and local governments will be encouraged to cultivate a number of provincial clusters.Policies to support the high-quality development of"specialized,special and new"small and medium-sized enterprises began to evolve in the direction of cluster development.This paper analyses the central and local financial policies and measures to support"specialized,special and new"small and medium-sized enterprises high quality development,compares the fiscal and taxation policy of United States and Japan to support the development of small and medium-sized enterprises clusters,and tries to find out the fiscal and tax policies to support the high quality development of"specialized,special and new"small and medium-sized enterprises and support the development of small and medium-sized enterprises clusters.

关 键 词：“专精特新”中小企业 集群发展 财税政策 

分 类 号：F810.45[经济管理—财政学]