本文選題：戰(zhàn)略性新興產(chǎn)業(yè) + 高端裝備制造業(yè)�。� 參考：《東北財經(jīng)大學(xué)》2013年碩士論文

【摘要】：高端裝備制造業(yè)是指制造業(yè)的高端部分,既包括傳統(tǒng)制造業(yè)的高端部分,也包括新興產(chǎn)業(yè)的高端部分。具體體現(xiàn)在技術(shù)密集、附加值高、帶動作用強,是產(chǎn)業(yè)鏈中的核心環(huán)節(jié)。我國高端裝備制造業(yè)主要包括航空裝備業(yè)、衛(wèi)星制造與應(yīng)用業(yè)、軌道交通設(shè)備制造業(yè)、海洋工程裝備制造業(yè)、智能制造裝備業(yè)等五大細(xì)分領(lǐng)域。發(fā)展裝備制造業(yè)有利于帶動國民經(jīng)濟其他產(chǎn)業(yè)部門的發(fā)展,促使產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化升級,有利于提高國防實力。裝備制造業(yè)決定了其他產(chǎn)業(yè)技術(shù)水平,影響著我國的現(xiàn)代化進(jìn)程,體現(xiàn)了一個國家的科學(xué)技術(shù)水平和國際競爭力。 高端裝備制造業(yè)是典型的發(fā)展初期高投入、發(fā)展中間高風(fēng)險、發(fā)展后期高產(chǎn)出的行業(yè),因此,在其培育和發(fā)展的初期階段,需要系統(tǒng)性的政策支持。財稅政策是政府支持包括高端裝備制造業(yè)在內(nèi)的戰(zhàn)略性新興產(chǎn)業(yè)發(fā)展的主要措施和重要手段。從市場缺陷的角度看,財稅政策支持高端裝備制造業(yè)發(fā)展有其必要性；從財稅政策杠桿作用的角度看,財稅政策支持高端裝備制造業(yè)發(fā)展有其可行性；從產(chǎn)業(yè)發(fā)展的階段性和成長性的角度看,財稅政策支持高端裝備制造業(yè)發(fā)展有其緊迫性。本文針對高端裝備制造業(yè)的特點和規(guī)律,著重研究促進(jìn)高端裝備制造業(yè)發(fā)展的財稅政策,并在現(xiàn)有政策體系基礎(chǔ)上,提出符合實踐需要、具體可操作性的支持高端裝備制造業(yè)發(fā)展的財稅政策建議。 第一部分,緒論,概述全文的研究背景、研究意義、中外研究成果綜述、主要研究方法及創(chuàng)新點與不足。 第二部分,財稅政策支持高端裝備制造業(yè)的必要性和可行性分析,分別從外部性角度、信息不對性角度、協(xié)調(diào)失靈角度、公共物品角度以及產(chǎn)業(yè)發(fā)展的階段性和成長性出發(fā)分析財稅政策支持高端裝備制造業(yè)的必要性；分別從財政政策原理和稅收政策原理分析財稅政策支持高端裝備制造業(yè)發(fā)展的可行性。 第三部分,現(xiàn)行高端裝備制造業(yè)的財稅政策,主要分析財政直接投入、財政投融資、政府采購及稅收優(yōu)惠的主要方法,并列舉我國現(xiàn)行促進(jìn)高端裝備制造業(yè)發(fā)展的相應(yīng)政策,闡明其利弊。 第四部分,現(xiàn)行高端裝備制造業(yè)財稅政策問題分析。深入分析我國財政投入、政府采購、政府風(fēng)險投資以及稅收優(yōu)惠政策體系在支持高端裝備制造業(yè)發(fā)展中存在的問題。 第五部分,高端裝備制造業(yè)財稅政策的國際經(jīng)驗,本部分沿著論文的研究路線對主要工業(yè)化國家和部分新興工業(yè)化支持裝備制造業(yè)的財政投入政策、政府采購政策、政府風(fēng)險投資政策以及激勵創(chuàng)新稅收政策的制度性成功經(jīng)驗以及政策特點進(jìn)行歸納總結(jié)與分析,為本研究政策建議的形成提供參考依據(jù)。 第六部分,支持高端裝備制造業(yè)財稅政策建議,在前述研究結(jié)論基礎(chǔ)上,從資金來源、技術(shù)創(chuàng)新、市場開拓以及企業(yè)兼并重組等方面對我國支持高端裝備制造業(yè)政策體系的建設(shè)與完善提出實施建議。
[Abstract]:The high-end equipment manufacturing industry refers to the high-end part of the manufacturing industry, which includes both the high-end part of the traditional manufacturing industry and the high-end part of the new industry. It is embodied in the technology intensive, high value-added and strong driving role. The high-end equipment manufacturing industry in China mainly includes the aviation equipment industry, the satellite manufacturing and the application industry. The development of the equipment manufacturing industry is beneficial to the development of the other sectors of the national economy, the optimization and upgrading of the industrial structure, and the improvement of the national defense strength. The equipment manufacturing industry determines the technical level of other industries and affects China in five areas. The modernization process reflects the scientific and technological level and international competitiveness of a country.
The high-end equipment manufacturing industry is a typical high investment in the early stage of development, developing high risk in the middle and developing high production in the late stage. Therefore, it needs systematic policy support in the early stage of its cultivation and development. The fiscal and tax policy is the main measure and importance of the government to support the development of strategic emerging industries, including high-end equipment manufacturing industry. From the point of view of market defects, fiscal and tax policies support the development of high-end equipment manufacturing industry. From the perspective of leveraging of fiscal and tax policies, fiscal and tax policies support the development of high-end equipment manufacturing industry. From the perspective of the stage and growth of industrial development, fiscal and tax policies support the development of high-end equipment manufacturing industry. In view of the characteristics and rules of the high-end equipment manufacturing industry, this paper focuses on the financial and tax policies to promote the development of the high-end equipment manufacturing industry. On the basis of the existing policy system, this paper puts forward the financial and tax policy proposals to support the development of high-end equipment manufacturing in accordance with the practical needs and specific operability.
The first part, the introduction, summarizes the research background, research significance, summary of research achievements at home and abroad, main research methods and innovations and deficiencies.
In the second part, financial and tax policies support the necessity and feasibility analysis of high-end equipment manufacturing industry. From the perspective of externality, information asymmetry, coordination failure, public goods angle and the development of industrial development, the necessity of supporting high-end equipment manufacturing industry is analyzed by financial and tax policies. Principles and principles of tax policy analysis, fiscal and tax policies to support the development of high-end equipment manufacturing industry feasibility.
The third part, the current financial and tax policies of the high-end equipment manufacturing industry, mainly analyzes the main methods of financial direct investment, financial investment and financing, government procurement and tax incentives, and lists the current policies to promote the development of high-end equipment manufacturing industry in China, and clarifies its advantages and disadvantages.
The fourth part, the current high-end equipment manufacturing industry financial and tax policy issues analysis, in-depth analysis of China's financial input, government procurement, government venture investment and tax preferential policy system in support of the development of high-end equipment manufacturing industry problems.
The fifth part, the international experience in the fiscal and tax policies of the high-end equipment manufacturing industry. This part follows the financial input policy of the main industrialized countries and some emerging industrialization supporting the equipment manufacturing industry along the research route of the paper, the government procurement policy, the government venture investment policy and the institutional successful experience and policies to motivate the new tax policy. The characteristics are summarized and analyzed to provide reference for the formation of policy recommendations in this study.
In the sixth part, it supports the financial and tax policy recommendations of the high-end equipment manufacturing industry. On the basis of the previous research conclusions, we put forward a proposal for the construction and improvement of our country's policy system in supporting the high-end equipment manufacturing industry from the sources of capital, technology innovation, market development and merger and reorganization.
【學(xué)位授予單位】：東北財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F426.4;F812.42

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