本文關(guān)鍵詞：促進開發(fā)區(qū)產(chǎn)業(yè)集聚的財稅激勵政策研究，由筆耕文化傳播整理發(fā)布。

        為什么中國自1978年以來,能夠在32年的時間內(nèi)保持9.9%的年均國民生產(chǎn)總值(GDP)增長以及16.3%的年均貿(mào)易增長?原因在于技術(shù)創(chuàng)新、產(chǎn)業(yè)升級、產(chǎn)業(yè)結(jié)構(gòu)不斷從低附加值的農(nóng)業(yè)轉(zhuǎn)到附加值較高的制造業(yè)、服務(wù)業(yè)。技術(shù)創(chuàng)新和產(chǎn)業(yè)升級在提高全要素生產(chǎn)率方面發(fā)揮了重要的作用。但是,試問,技術(shù)創(chuàng)新和產(chǎn)業(yè)升級的載體是什么?技術(shù)創(chuàng)新和產(chǎn)業(yè)升級的途徑又是什么?技術(shù)創(chuàng)新和產(chǎn)業(yè)升級的激勵政策又有哪些?本文試圖在前人研究的基礎(chǔ)上,來回答這些問題。中國于1979年實行市場經(jīng)濟,中國經(jīng)濟體制轉(zhuǎn)型從此就拉開了帷幕,由原來的計劃經(jīng)濟體制向市場經(jīng)濟體制轉(zhuǎn)型,有的學(xué)者稱之為轉(zhuǎn)軌經(jīng)濟,這是宏觀意義上的經(jīng)濟轉(zhuǎn)型,是頂層設(shè)計。1984年實行開發(fā)區(qū)以來,我國一直實行的是比較嚴(yán)格的上下級政府之間財政政策激勵機制,同時存在財權(quán)與事權(quán)非對稱性,導(dǎo)致上級政府或者行政機構(gòu)在執(zhí)行開發(fā)區(qū)產(chǎn)業(yè)集聚的財稅激勵政策時,將會影響開發(fā)區(qū)的區(qū)位選擇,區(qū)位的選擇將會進一步影響產(chǎn)業(yè)集聚以及整個產(chǎn)業(yè)的優(yōu)化升級,乃至最終會影響開發(fā)區(qū)的轉(zhuǎn)型。本文在對美國、歐盟、日本、韓國等主要發(fā)達國家和地區(qū)對開發(fā)區(qū)產(chǎn)業(yè)集聚的財稅激勵政策進行梳理的基礎(chǔ)上,而進一步了解到開發(fā)區(qū)產(chǎn)業(yè)集聚的財稅政策激勵,是一種公認(rèn)的政府扶持產(chǎn)業(yè)發(fā)展的系列措施。一般是以政府為主體、以高新技術(shù)產(chǎn)業(yè)為扶持對象,以開發(fā)區(qū)為載體,以實現(xiàn)產(chǎn)業(yè)優(yōu)化升級需要而進行的產(chǎn)業(yè)發(fā)展措施。從支持開發(fā)區(qū)產(chǎn)業(yè)集聚的實現(xiàn)途徑來看,主要是對開發(fā)區(qū)高新技術(shù)創(chuàng)新環(huán)節(jié)的進行扶持,政府一攬子財稅政策激勵措施,包括政府采購高新技術(shù)產(chǎn)品、研發(fā)補貼等的重要作用在于降低微觀主體(企業(yè))自主創(chuàng)新所面臨的系統(tǒng)風(fēng)險,特別是來自于市場需求方面的不確定。為了進一步探索財稅激勵政策對開發(fā)區(qū)產(chǎn)業(yè)集聚的影響,本文選取開發(fā)區(qū)財政支出總額、財政收入總額、稅收返還總額、財政收入總額占國民生產(chǎn)總值的比重、科教支出總額占財政支出總額的比重等五個主要的指標(biāo),且以東、中、西三個區(qū)域具有代表性的高新技術(shù)開發(fā)區(qū)為樣本,并根據(jù)2001-2011年的數(shù)據(jù),對理論模型進行數(shù)值模擬。得出以下三個結(jié)論：第一,在財政支出總額指標(biāo)體系與產(chǎn)業(yè)集聚指標(biāo)體系方面,可以發(fā)現(xiàn)當(dāng)開發(fā)區(qū)財政支出每增加1個億單位的資金時,東部開發(fā)區(qū)產(chǎn)業(yè)集聚水平一般要比中西部開發(fā)區(qū)產(chǎn)業(yè)集聚水平要高；第二,從開發(fā)區(qū)財政收入總額與產(chǎn)業(yè)集聚指標(biāo)體系角度來看,東部地區(qū)開發(fā)區(qū)財政收入總額與產(chǎn)業(yè)集聚之間呈正相關(guān),而西部地區(qū)重慶開發(fā)區(qū)的財政收入總額與產(chǎn)業(yè)集聚呈負(fù)相關(guān)；第三,在以上的模型分析中顯示,有關(guān)開發(fā)區(qū)稅收返還總額占財政支出比重、科教支出總額占財政支出總額的比重與產(chǎn)業(yè)集聚水平等方面,雖然隨著開發(fā)區(qū)稅收返還總額占財政支出總額比重的逐步增加,使得東、中、西部開發(fā)區(qū)的產(chǎn)業(yè)集聚水平總量和產(chǎn)業(yè)集聚水平總量增長率兩方面都有一定的增長幅度,但是由于配套的公共基礎(chǔ)設(shè)施在不同的區(qū)域有一定的差異,同樣都是稅收返還總額占財政支出總額比重的1個億單位時,而中部地區(qū)湖北的開發(fā)區(qū)產(chǎn)業(yè)集聚水平總量一般要比東部和西部開發(fā)區(qū)分別高。從而對我國開發(fā)區(qū)產(chǎn)業(yè)集聚存在的問題提出的一系列政策建議。主要包括政策目標(biāo)、政策原則、政策思路以及具體的政策建議。首先,產(chǎn)業(yè)集聚財稅激勵政策制定的基本目標(biāo)有：加強對開發(fā)區(qū)企業(yè)產(chǎn)業(yè)集聚化發(fā)展,使產(chǎn)業(yè)集聚進一步深化分工；促進開發(fā)區(qū)特色產(chǎn)業(yè)集聚,向?qū)I(yè)化、特色化、多元化、互動式發(fā)展,使開發(fā)區(qū)產(chǎn)業(yè)集聚布局合理；促進開發(fā)區(qū)內(nèi)企業(yè)技術(shù)引進和創(chuàng)新,加強高科技產(chǎn)業(yè)集聚。其次,產(chǎn)業(yè)集聚的財稅激勵政策制定基本原則：財稅政策與產(chǎn)業(yè)集聚、產(chǎn)業(yè)優(yōu)化升級協(xié)同發(fā)展原則；財稅對開發(fā)區(qū)內(nèi)產(chǎn)業(yè)集聚優(yōu)惠政策與公共財政資助能力相適應(yīng)原則；適應(yīng)自主創(chuàng)新特點的原則。再次,產(chǎn)業(yè)集聚的財稅激勵政策制定的總體思路：按照自主創(chuàng)新的特點,堅持支持環(huán)節(jié)的整體性與支持的重點性相結(jié)合,系統(tǒng)地規(guī)劃、設(shè)計稅收支持政策,政策的支持重點由重引進、輕消化吸收向引進與消化吸收并重、著力提高自主研發(fā)能力方面轉(zhuǎn)變,引導(dǎo)企業(yè)將技術(shù)引進和消化吸收有機結(jié)合起來,通過吸收創(chuàng)新、合作創(chuàng)新,努力提高示范區(qū)自主創(chuàng)新能力。最后,近中期促進開發(fā)區(qū)產(chǎn)業(yè)集聚的財政激勵政策與稅收優(yōu)惠措施建議：一方面,財政激勵政策主要包括：加大對國家戰(zhàn)略性新興產(chǎn)業(yè)的財政政策支出力度,促進戰(zhàn)略性產(chǎn)業(yè)加速集聚；進一步規(guī)范財政支持的重點領(lǐng)域和重點項目,優(yōu)化產(chǎn)業(yè)集聚的財政扶持結(jié)構(gòu)；進一步完善開發(fā)區(qū)高新技術(shù)企業(yè)孵化器或者機制的財政政策,加快高新技術(shù)產(chǎn)業(yè)集聚步伐；完善開發(fā)區(qū)產(chǎn)學(xué)研一體化發(fā)展的財政政策,促使技術(shù)研究、開發(fā)與轉(zhuǎn)化各方面的集聚；建立開發(fā)區(qū)產(chǎn)業(yè)集聚的多元化的風(fēng)險投融資體制；進一步健全與開發(fā)區(qū)產(chǎn)業(yè)集聚配套的社會保障制度。另一方面稅收優(yōu)惠措施包括：進一步促進增值稅改革,加快開發(fā)區(qū)產(chǎn)業(yè)優(yōu)化升級；進一步完善現(xiàn)行的稅收優(yōu)惠政策,促進開發(fā)區(qū)企業(yè)或者產(chǎn)業(yè)自主研發(fā)、創(chuàng)新集聚；進一步完善出口退稅政策,促進高科技向國際市場擴散；對開發(fā)區(qū)技術(shù)轉(zhuǎn)讓、轉(zhuǎn)化環(huán)節(jié)的稅收優(yōu)惠,以促進開發(fā)區(qū)科技成果集聚；對開發(fā)區(qū)引進的高層次人才的稅收激勵,以促進開發(fā)區(qū)人才集聚；對開發(fā)區(qū)創(chuàng)業(yè)投資進行稅收激勵,以促進創(chuàng)業(yè)投資的集聚。

    Since1978, China has maintained9.9%annual average growth of GDP and16.3%annual average growth of trade within32years. Why? This owes much to technological innovation, industrial upgrading, and industrial structure’s changes from low value-added agriculture to higher value-added manufacturing and services. Among them, the technological innovation and the industrial upgrading have played a very important role in raising total factor productivity. However, what is carrier for them? What is way for achieving them? And what are those policies for encouraging them? This paper, based on previous studies, aims to explore those factors related to the technological innovation and the industrial upgrading, and tries to answer these questions.Since China has adopted market economy in1979, a transformation of economic system has started---the transformation from planned economy to market one. Some scholars call it transition economy. This is the transformation in macro sense, or namely the "design" at top-level. Since the policy of Development Zone was implemented in1984, a relatively strict finacial incentive policy has been practicing among governments at all levels in China. Besides, powers concerning finance and administration are not balanced, which would finally affect administrators to make their decision of where the location of Development Zone would be when they implement finacial incentive policy. While the choice they made will further influence agglomeration and optimization of the whole industry, and even to its transformation.This paper, by reviewing the tax incentive policies of industrial agglomeration of Development Zone in developed countries,e.g. the United States, Japan and South Korea, and regions, such as the European Union, concluded that the policies are a series of measures taken commonly by governments in different countries and regions. It is generally recognized that the policies take government as main body, high-tech industry as supporting object, development zone as carrier, and achieving the optimization and upgrading of industry as its final goal. The ways of realizing development zone’s industrial agglomeration mainly lie in the support to high-tech innovation, package of government finacial incentive policies, including government purchase of high-tech products, allocation of R&D subsidies,etc. These policies can reduce risk that micro main body (enterprises) may face when implementing independent innovation, especially uncertainty from market demand.To further explore what impact the financial incentive policies have on the development zone’s industrial agglomeration,5major indexes and some typical development zones within3regions (East, Middle and West) in China have been selected as samples to be studied. The5indexs are:total financial expenditure, total revenues, total tax return, gross revenue share of GDP, the proportion of expenditure in science and education accounting for the total. And by the data obtained from2001and2011, numerical simulation was done on theoretical models. The results are as follows:First, concerning aspects of total financial expenditure indicator system and industrial agglomeration indicator system, when finacial expenditure of development zone increases every one hundred million, the level of industrial agglomeration in eastern development zones would be higher than those in the central and western Development Zone.Secondly, concerning aspects of total revenue and industrial agglomeration index system, in the eastern region the total fiscal revenue of development zone is positively correlated to industrial agglomeration, while in Chongqing Development Zone in the western region, negatively correlated.Thirdly, from the analysis of the simulating modles above, the Development Zone tax return to total financial expenditure, education expenditure proportion of total level and the proportion of total fiscal expenditure, industry agglomeration, although with the Development Zone tax return to total fiscal expenditure proportion of total gradually increase, the Development Zone in the East, West, industrial agglomeration level of total and industrial agglomeration level of total growth rate two aspects have a certain growth rate, but because of public infrastructure facilities have certain differences in different regions, and also is the tax refund the total fiscal expenditure proportion of total1million units, while the central area of Hubei Development Zone Industrial agglomeration level of total general respectively higher than the East and West Development.Therefore,some constructive suggestions concerning industrial-agglomeration of development zone in China are put forward to in this paper.The essential goals are:strengthening industrial agglomeration of enterprises in Development Zone to achieve further divisions; promoting agglomeration of some typical industries to develop with much specialization, diversification and interaction, and making a rational distribution; promoting introduction of technology and innovation of the enterprises in the Development Zone, and strengthening agglomeration of the high-tech industries.Secondly, the basic principles of Industrial agglomeration financial incentives:the principle of coordinated development of fiscal policy and industrial agglomeration and industrial upgrading; the principles of tax incentives for the development zone industrial clustering capabilities with public financial assistance to adptat; To adapt the principles of innovation characteristics.Againly, the general idea of financial incentives for Industrial agglomeration:In accordance with the characteristics of innovation;adhere to integration of the integrity of supporting link and the focus of supportv;Systematic planning, designing tax support policies; Policy support focus from re-introduction, digestion and absorption of light to the introduction and digestion of both, focus on improving the ability of independent R&D transformation; Guiding enterprises to introduce technology and to absorpt it; By absorbing innovation, Cooperation and innovation; Efforts to improve the capability of independent innovation in demonstration zone.Finally, the near and mid-fiscal incentives and tax incentives proposal of promoting industrial agglomeration in zone, On the one hand, Fiscal incentives mainly in the following several:to increase fiscal policy supportion of the national strategic and emerging industries,in order to promote strategic industries accelerated agglomeration; to further standardize financial supportion for the key areas and key projects, in order to optimize structure of financial for the industrial agglomeration; to further improve the mechanism of business incubators or fiscal policy in High-tech Development Zone, in order to accelerate the pace of high-tech industrial agglomeration;to improve the fiscal policy for production, study and research integrated development in development zone; in order to promote the agglomeration.of technology research, development and transformation,and so on; to build a diversified risk investment and financing system. for industrial agglomeration in development; to further improving and supporting the social security system for industrial agglomeration in development zone. On the other hand, tax incentives are the following:to further promote the value-added tax reform, in order to accelerate industrial upgrading in development zone; to further improve the existing preferential tax policies to promote the agglomeration of independent research and innovation of enterprise or industry in developmen; To further improve the export tax rebating policy, in order to promote the diffusion of high technology to the international market; to take tax concessions for transfermation of technology and transforming part it in development zone,in order to promote the agglomeration of scientific and technological achievements in zone;to take of tax incentives of introduction for high-level personnel, in order to promote the concentration of talent in zone; to take some tax incentives for entrepreneurs to invest in zone, in order to promote the accumulation of Venture Capital.

促進開發(fā)區(qū)產(chǎn)業(yè)集聚的財稅激勵政策研究

摘要4-7ABSTRACT7-10目錄11-161 緒論16-28    1.1 研究的背景及意義16-20        1.1.1 研究背景16-18        1.1.2 研究意義18-20    1.2 研究對象、內(nèi)容、目標(biāo)及方法20-24        1.2.1 研究對象20-21        1.2.2 研究內(nèi)容21-23        1.2.3 研究目標(biāo)23-24    1.3 研究方法選擇24    1.4 論文的基本邏輯框架24-25    1.5 研究創(chuàng)新與展望25-28        1.5.1 研究創(chuàng)新25-26        1.5.2 研究展望26-282 國內(nèi)外研究進展及述評28-36    2.1 國外研究進展28-30    2.2 國內(nèi)研究進展30-34    2.3 文獻評述34-363 開發(fā)區(qū)發(fā)展的理論支撐36-54    3.1 產(chǎn)業(yè)的集聚理論---開發(fā)區(qū)形成與發(fā)展的微觀基礎(chǔ)36-42        3.1.1 產(chǎn)業(yè)集聚理論的基本理論框架36-39        3.1.2 產(chǎn)業(yè)集聚理論與開發(fā)區(qū)建設(shè)39-42    3.2 增長極理論---由微觀到宏觀的跨越42-45    3.3 擴散理論---宏觀理論的進一步運用45-48    3.4 財稅政策對開發(fā)區(qū)產(chǎn)業(yè)集聚的作用機理48-53        3.4.1 財稅政策對產(chǎn)業(yè)集聚的作用機理48-51        3.4.2 財稅政策激勵機制下開發(fā)區(qū)產(chǎn)業(yè)集聚動態(tài)調(diào)整51-52        3.4.3 財稅激勵政策與開發(fā)區(qū)產(chǎn)業(yè)集聚增長52        3.4.4 財稅政策作用下開發(fā)區(qū)高新技術(shù)產(chǎn)業(yè)集聚內(nèi)部結(jié)構(gòu)合理調(diào)整52-53    3.5 本章小結(jié)53-544 世界發(fā)達國家與地區(qū)產(chǎn)業(yè)集聚財稅政策實踐與啟示54-74    4.1 發(fā)達國家和地區(qū)財稅優(yōu)惠政策支持開發(fā)區(qū)產(chǎn)業(yè)集聚發(fā)展的經(jīng)驗54-65        4.1.1 美國開發(fā)區(qū)產(chǎn)業(yè)集聚財稅激勵政策實踐54-59        4.1.2 歐盟國家開發(fā)區(qū)產(chǎn)業(yè)集聚財稅激勵政策實踐59-61        4.1.3 日本開發(fā)區(qū)產(chǎn)業(yè)集聚的財稅集聚政策實踐61-62        4.1.4 韓國開發(fā)區(qū)產(chǎn)業(yè)集聚的財稅政策實踐62-63        4.1.5 臺灣地區(qū)開發(fā)區(qū)產(chǎn)業(yè)集聚的財稅激勵政策實踐63-65    4.2 發(fā)達國家和地區(qū)財稅政策支持開發(fā)區(qū)產(chǎn)業(yè)集聚的經(jīng)驗借鑒65-68    4.3 世界發(fā)達國家與地區(qū)開發(fā)區(qū)產(chǎn)業(yè)集聚財稅政策對我國的啟示68-73        4.3.1 提供稅收優(yōu)惠政策和設(shè)立基金支持68-69        4.3.2 完善高新技術(shù)中小企業(yè)投融資渠道,建立多元化投資體制和風(fēng)險投資體系69        4.3.3 加強開發(fā)區(qū)高新技術(shù)知識產(chǎn)權(quán)的保護69-70        4.3.4 結(jié)合創(chuàng)新體系環(huán)節(jié),合理運用多種政府財稅扶持方式促進開發(fā)區(qū)技術(shù)創(chuàng)新集聚,從而實現(xiàn)產(chǎn)業(yè)集聚70-72        4.3.5 推行稅收優(yōu)惠權(quán)限下放改革試點,增強支持政策及時性和靈活性72-73    4.4 本章小結(jié)73-745 中國國家級開發(fā)區(qū)產(chǎn)業(yè)集聚的現(xiàn)狀74-96    5.1 開發(fā)區(qū)的內(nèi)涵及職能74-86        5.1.1 開發(fā)區(qū)的概念及其分類74-83        5.1.2 開發(fā)區(qū)的功能83-86    5.2 我國國家級開發(fā)區(qū)產(chǎn)業(yè)集聚的動態(tài)演變86-92        5.2.1 我國國家級開發(fā)區(qū)產(chǎn)業(yè)集聚的歷程86-88        5.2.2 國家級開發(fā)區(qū)產(chǎn)業(yè)集聚的現(xiàn)狀88-92    5.3 國家級高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)產(chǎn)業(yè)集聚存在的問題92-94        5.3.1 高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)在產(chǎn)業(yè)集聚的過程中,存在產(chǎn)業(yè)嚴(yán)重雷同的現(xiàn)象92        5.3.2 高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)內(nèi)集聚了部分技術(shù)含量低,缺乏競爭力優(yōu)勢產(chǎn)業(yè)92-93        5.3.3 高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)產(chǎn)業(yè)集聚的同時,造成資源巨大的浪費93        5.3.4 高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)主導(dǎo)產(chǎn)業(yè)集聚定位不明確、產(chǎn)業(yè)集聚網(wǎng)絡(luò)難以有效形成93-94        5.3.5 高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)缺乏良好的創(chuàng)新集聚環(huán)境,致使企業(yè)缺乏技術(shù)創(chuàng)新熱94    5.4 本章小結(jié)94-966 財稅政策激勵開發(fā)區(qū)產(chǎn)業(yè)集聚的實證分析與存在的問題96-114    6.1 國家級開發(fā)區(qū)財稅激勵與產(chǎn)業(yè)集聚的影響因素96-98    6.2 模型的設(shè)計及樣本選擇98-106        6.2.1 指標(biāo)設(shè)置98-99        6.2.2 樣本數(shù)據(jù)的選擇99-106    6.3 實證分析結(jié)論106-107    6.4 我國開發(fā)區(qū)產(chǎn)業(yè)集聚財稅激勵政策存在的問題107-111        6.4.1. 開發(fā)區(qū)產(chǎn)業(yè)集聚發(fā)展過熱,財政投人不足與分散并存107-109        6.4.2 開發(fā)區(qū)產(chǎn)業(yè)集聚的風(fēng)險投資以政府投入為主、資金來源有限、資本結(jié)構(gòu)單一,未充分發(fā)揮民間資本的作用109        6.4.3 稅收優(yōu)惠對開發(fā)區(qū)高新科技產(chǎn)業(yè)集聚的支持在范圍、對象、力度、制度等諸方面均存在不足109-110        6.4.4 我國開發(fā)區(qū)產(chǎn)業(yè)集聚過程中,鼓勵企業(yè)增加研發(fā)投人的稅收優(yōu)惠與國外相比存在較大差距110        6.4.5 開發(fā)區(qū)產(chǎn)業(yè)集聚的財稅政策激勵與其他政策不完全配套,正常執(zhí)行不到位110-111    6.5 本章小結(jié)111-1147 開發(fā)區(qū)產(chǎn)業(yè)集聚的財稅激勵政策思路及建議114-140    7.1 財政政策制定的基本目標(biāo)114-115        7.1.1 加強對開發(fā)區(qū)企業(yè)產(chǎn)業(yè)集聚化發(fā)展,使產(chǎn)業(yè)集聚進一步深化分工114        7.1.2 促進開發(fā)區(qū)特色產(chǎn)業(yè)集聚,向?qū)I(yè)化、特色化、多元化、互動式方向發(fā)展,使開發(fā)區(qū)產(chǎn)業(yè)集聚布局合理114-115        7.1.3 促進開發(fā)區(qū)內(nèi)企業(yè)技術(shù)引進和創(chuàng)新,加強高科技產(chǎn)業(yè)集聚115    7.2 財稅政策制定的基本原則115-117        7.2.1 財稅政策與產(chǎn)業(yè)集聚、產(chǎn)業(yè)優(yōu)化升級協(xié)同發(fā)展原則115-116        7.2.2 財稅對開發(fā)區(qū)內(nèi)產(chǎn)業(yè)集聚優(yōu)惠政策與公共財政資助能力相適應(yīng)原則116        7.2.3 適應(yīng)自主創(chuàng)新特點的原則116-117        7.2.4 財稅支持政策要與相關(guān)的經(jīng)濟政策相配套原則117    7.3 財稅政策制定的總體思路117-119    7.4 近中期促進開發(fā)區(qū)產(chǎn)業(yè)集聚的財政激勵政策119-129        7.4.1 加大對國家戰(zhàn)略性新興產(chǎn)業(yè)的財政政策支出力度,促進戰(zhàn)略性產(chǎn)業(yè)加速集聚119-122        7.4.2 進一步規(guī)范財政支持的重點領(lǐng)域和重點項目,優(yōu)化產(chǎn)業(yè)集聚的財政扶持結(jié)構(gòu)122-124        7.4.3 進一步完善開發(fā)區(qū)高新技術(shù)企業(yè)“孵化器”機制的財政扶持政策,加快高新技術(shù)產(chǎn)業(yè)集聚步伐124-125        7.4.4 完善開發(fā)區(qū)產(chǎn)學(xué)研一體化發(fā)展的財政政策,促使技術(shù)研究、開發(fā)與轉(zhuǎn)化各方面的集聚125-126        7.4.5 建立開發(fā)區(qū)產(chǎn)業(yè)集聚的多元化風(fēng)險投融資體制126-128        7.4.6 進一步健全開發(fā)區(qū)產(chǎn)業(yè)集聚配套的社會保障制度128-129    7.5 近中期促進開發(fā)區(qū)產(chǎn)業(yè)集聚的稅收優(yōu)惠政策措施129-138        7.5.1 進一步促進增值稅改革,加快開發(fā)區(qū)產(chǎn)業(yè)優(yōu)化升級129-132        7.5.2 進一步完善現(xiàn)行的稅收優(yōu)惠政策,促進開發(fā)區(qū)企業(yè)或者產(chǎn)業(yè)自主研發(fā)、創(chuàng)新集聚132-134        7.5.3 進一步健全完善我國出口退稅政策,促進高科技向國際市場擴散134        7.5.4 對開發(fā)區(qū)技術(shù)轉(zhuǎn)讓、轉(zhuǎn)化環(huán)節(jié)的稅收優(yōu)惠,以促進開發(fā)區(qū)科技成果集聚134-135        7.5.5 對開發(fā)區(qū)引進的高層次人才的稅收激勵,以促進開發(fā)區(qū)人才集聚135-136        7.5.6 對開發(fā)區(qū)創(chuàng)業(yè)投資進行稅收激勵,以促進創(chuàng)業(yè)投資的集聚136-138    7.6 本章小結(jié)138-1408 結(jié)論與展望140-148    8.1 本論文的主要結(jié)論140-144        8.1.1 國家級開發(fā)區(qū)取得主要成就與不足140-142        8.1.2 我國國家級開發(fā)區(qū)產(chǎn)業(yè)集聚142-143        8.1.3 財稅激勵政策對產(chǎn)業(yè)集聚的作用及實證分析143        8.1.4 財稅政策激勵機制下的開發(fā)區(qū)產(chǎn)業(yè)集聚與升級143        8.1.5 財稅激勵政策、產(chǎn)業(yè)集聚與開發(fā)區(qū)轉(zhuǎn)型升級143-144    8.2 主要創(chuàng)新144-145        8.2.1 研究方法創(chuàng)新144        8.2.2 理論創(chuàng)新144-145    8.3 研究展望145-148參考文獻148-160博士研究生學(xué)習(xí)期間科研成果160-162后記162-163

  本文關(guān)鍵詞：促進開發(fā)區(qū)產(chǎn)業(yè)集聚的財稅激勵政策研究，由筆耕文化傳播整理發(fā)布。