财税激励政策助推民营经济高质量发展的机理及策略研究  

Research on Mechanism and Strategies of Fiscal and Tax Incentive Policies Boosting High-Quality Development of the Private Economy

作　　者：李贺[1,2] LI He(School of Digital Application,Dalian University of Finance and Economics,Dalian 116622,China;School of Public Finance and Administration,Harbin University of Commerce,Harbin 150028,China)

机构地区：[1]大连财经学院数字化应用学院,辽宁大连116622 [2]哈尔滨商业大学财政与公共管理学院,黑龙江哈尔滨150028

出　　处：《华北水利水电大学学报(社会科学版)》2025年第3期23-29,共7页Journal of North China University of Water Resources and Electric Power(Social Science Edition)

基　　金：国家社会科学基金项目(22BSH019);辽宁省社科联2024年度辽宁省经济社会发展研究课题(2024lslybhzwzzkt-10);哈尔滨商业大学博士研究生科研创新项目(YJSCX2022-729HSD)。

摘　　要：民营经济是推进中国式现代化的生力军,是高质量发展的重要基础和社会主义市场经济的重要组成部分。它不仅是科技创新与产业变革的主导力量,也是劳动就业的最大贡献者。鉴于当前民营经济的发展趋势,财税激励政策需持续不断调整与完善,以发挥更加积极的作用。本研究聚焦民营经济高质量发展的财税激励政策,深入分析其作用机理;对财税激励政策的策略进行剖析,完善财税激励协同机制,通过切实提高政策的针对性与有效性,全力助推民营经济高质量发展,为促进民营经济发展壮大提供有益参考。Private economy is a new force in promoting Chinese path to modernization,an important foundation for high-quality development and an important part of China’s socialist market economy.It is not only the leading force in technological innovation and industrial transformation,but also the largest contributor to employment.In view of the current development trend of the private economy,fiscal and tax incentives need to be continuously adjusted and improved in order to play a more active and effective role.This study focuses on fiscal and tax incentive policies for the high-quality development of the private economy and deeply analyzes the mechanism of action.At the same time,it analyzes the strategies of fiscal and tax incentive policies and improves the coordinated mechanism of fiscal and tax incentives,aiming to fully promote the high-quality development of the private economy by effectively improving the pertinence and effectiveness of policies,and providing useful references for promoting the development and growth of the private economy.

关 键 词：民营经济 高质量发展 财税激励政策 税收优惠 财政补贴 

分 类 号：F810[经济管理—财政学] F276.5