發(fā)布時(shí)間：2018-05-21 08:43

  本文選題：戰(zhàn)略性新興產(chǎn)業(yè) + 財(cái)稅政策��； 參考：《地方財(cái)政研究》2015年06期

【摘要】：本次共搜集了34個(gè)(25個(gè)發(fā)達(dá)國(guó)家、9個(gè)發(fā)展中國(guó)家或地區(qū))國(guó)家和地區(qū)新能源、信息技術(shù)、新材料等9個(gè)行業(yè)共93個(gè)產(chǎn)業(yè)案例樣本及相關(guān)的財(cái)政支出、稅收、公共債務(wù)和公共資源等8個(gè)政策信息,運(yùn)用描述性統(tǒng)計(jì)與分析統(tǒng)計(jì)方法,總結(jié)財(cái)稅政策的特征與規(guī)律,得出三個(gè)重要結(jié)論:一是財(cái)政支出、稅收等財(cái)稅政策工具都具有促進(jìn)戰(zhàn)略性新興產(chǎn)業(yè)發(fā)展的效果,支持力度越大,績(jī)效越好。二是財(cái)政支出政策最有效,短期內(nèi)財(cái)政支出的直接作用方式更有效,中長(zhǎng)期內(nèi)財(cái)政支出的間接作用方式更有效。三是稅收政策在短期內(nèi)的作用不明顯,在市場(chǎng)發(fā)育較成熟的條件下更能發(fā)揮作用。世界主要國(guó)家和地區(qū)發(fā)展戰(zhàn)略性新興產(chǎn)業(yè)的財(cái)稅政策的基本經(jīng)驗(yàn)概括為"三個(gè)注重":一是注重多種財(cái)稅政策工具的配套使用;二是注重與其它公共政策的協(xié)調(diào)配合;三是注重選擇合適的財(cái)稅政策工具。
[Abstract]:A total of 34 countries and regions (25 developed countries and 9 developing countries or regions) have collected 93 sample cases of new energy, information technology, new materials, and related financial expenditures, taxes, etc. Eight policy information, public debt and public resources, are used to sum up the characteristics and laws of fiscal and taxation policies by means of descriptive statistics and analytical statistics, and three important conclusions are drawn: first, fiscal expenditure, Fiscal and tax policy tools such as taxation have the effect of promoting the development of strategic emerging industries, the stronger the support, the better the performance. Second, the fiscal expenditure policy is the most effective, the direct action mode of the fiscal expenditure in the short term is more effective, and the indirect action mode of the fiscal expenditure in the medium and long term is more effective. Third, the role of tax policy is not obvious in the short term, but more effective under the condition of mature market development. The basic experiences of developing strategic emerging industries in major countries and regions in the world can be summarized as "three emphases": first, paying attention to the matching use of various fiscal and tax policy tools, second, paying attention to the coordination with other public policies; Third, pay attention to the choice of appropriate fiscal and tax policy tools.
【作者單位】： 財(cái)政部財(cái)政科學(xué)研究所;
【分類號(hào)】：F276.44;F811.0

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