本文關(guān)鍵詞：支持信息技術(shù)產(chǎn)業(yè)發(fā)展的財(cái)稅政策研究　出處：《中原工學(xué)院》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：“十三五”時(shí)期是我國經(jīng)濟(jì)發(fā)展的機(jī)遇期,信息技術(shù)產(chǎn)業(yè)在這段時(shí)間內(nèi)的發(fā)展面臨著機(jī)遇的同時(shí)也面臨著諸多挑戰(zhàn),若想大有作為就需要在已有基礎(chǔ)上進(jìn)行新的突破。而新的突破離不開政策的引導(dǎo)和支持,尤其是財(cái)稅政策對(duì)技術(shù)研發(fā)和創(chuàng)新的支持。本文首先界定了信息技術(shù)產(chǎn)業(yè)的概念,通過對(duì)新制度經(jīng)濟(jì)學(xué)理論、公共產(chǎn)品理論和外部性理論的分析奠定了理論基礎(chǔ),并通過政府轉(zhuǎn)移支付政策、政府采購政策與稅收政策這三種政策工具來分析財(cái)稅政策是如何支持信息技術(shù)產(chǎn)業(yè)的發(fā)展。接著對(duì)我國信息技術(shù)產(chǎn)業(yè)的發(fā)展歷史進(jìn)行了梳理,發(fā)現(xiàn)無論是在起步階段還是在快速發(fā)展階段,政府對(duì)信息技術(shù)產(chǎn)業(yè)發(fā)展的重視度都很高,不時(shí)會(huì)發(fā)布一些政策文件來促進(jìn)信息技術(shù)產(chǎn)業(yè)的發(fā)展,之后從宏觀政策環(huán)境和財(cái)稅優(yōu)惠政策兩方面對(duì)我國支持信息技術(shù)產(chǎn)業(yè)發(fā)展的政策進(jìn)行整理,并分析了在現(xiàn)行財(cái)稅政策下我國信息技術(shù)產(chǎn)業(yè)的發(fā)展情況,可以看出財(cái)稅政策的實(shí)施能夠促使信息技術(shù)產(chǎn)業(yè)規(guī)模擴(kuò)大、產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化、產(chǎn)業(yè)技術(shù)突破創(chuàng)新。然而,財(cái)稅政策仍有需要改進(jìn)的地方。從總體上來說,財(cái)稅政策針對(duì)性不強(qiáng)、創(chuàng)新性不高;從具體的政策工具上來說,研發(fā)投入優(yōu)惠力度不大,不具有“普惠性”,對(duì)投融資的稅收激勵(lì)不到位,消費(fèi)政策對(duì)信息技術(shù)產(chǎn)業(yè)發(fā)展的引導(dǎo)作用不夠明顯。本文對(duì)美國、印度和韓國的信息技術(shù)產(chǎn)業(yè)發(fā)展概況以及支持其發(fā)展的相關(guān)財(cái)稅政策予以整理分析,發(fā)現(xiàn)他們對(duì)戰(zhàn)略規(guī)劃與財(cái)稅政策的貫穿一致十分重視,在研發(fā)投入上給予特別稅收優(yōu)惠,對(duì)于虧損結(jié)轉(zhuǎn)期的期限較長,政策性金融支持力度很大,因而能夠促進(jìn)信息技術(shù)產(chǎn)業(yè)的良好發(fā)展。最后,基于理論基礎(chǔ),結(jié)合我國支持信息技術(shù)產(chǎn)業(yè)發(fā)展的財(cái)稅政策現(xiàn)狀,借鑒國外的先進(jìn)經(jīng)驗(yàn),本文對(duì)支持我國信息技術(shù)產(chǎn)業(yè)發(fā)展的財(cái)稅政策提出了幾點(diǎn)建議。在思路上,從強(qiáng)化市場失靈領(lǐng)域的政府引導(dǎo)服務(wù)、推行財(cái)稅普惠、促進(jìn)產(chǎn)融結(jié)合三方面來優(yōu)化財(cái)稅政策;在具體措施上,則注重需求側(cè)的財(cái)政政策支持,完善支撐信息技術(shù)產(chǎn)業(yè)需求的政府采購制度,使財(cái)政資金支持方式多樣化,加大研發(fā)費(fèi)用的相關(guān)扣除率及范圍,對(duì)技術(shù)交易活動(dòng)給予稅收優(yōu)惠,營造多層次多元化的金融支撐環(huán)境。
[Abstract]:The period of the 13th Five-Year Plan is an opportunity period for China's economic development. During this period, the development of the information technology industry is faced with opportunities as well as many challenges. If we want to make great achievements, we need to make new breakthroughs on the basis of the existing ones, and the new breakthroughs cannot be separated from the guidance and support of the policies. In particular, fiscal and taxation policies support technology research and development and innovation. Firstly, this paper defines the concept of information technology industry, through the new institutional economics theory. The analysis of the theory of public goods and the theory of externality has laid the theoretical foundation, and through the government transfer payment policy. Government procurement policy and tax policy are three kinds of policy tools to analyze how fiscal and tax policies support the development of information technology industry. It is found that both in the initial stage and in the rapid development stage, the government attaches great importance to the development of the information technology industry, from time to time will issue some policy documents to promote the development of the information technology industry. Then from the macro policy environment and fiscal and tax preferential policies to support the development of information technology industry in China to collate the policies and analysis of the current fiscal and tax policies of the development of information technology industry in China. It can be seen that the implementation of fiscal and taxation policies can promote the expansion of information technology industry scale, industrial structure optimization, industrial technological breakthrough and innovation. However, fiscal and taxation policies still need to be improved. The fiscal and taxation policy is not targeted and innovative; From the specific policy tools, R & D investment incentives are not enough, not "inclusive", and the tax incentives for investment and financing are not in place. Consumption policy is not enough to guide the development of information technology industry. This paper analyzes the general situation of the development of information technology industry in the United States, India and South Korea, as well as the related fiscal and tax policies to support its development. It is found that they attach great importance to strategic planning and fiscal policy, give special tax preference to R & D investment, have a longer period of carrying over losses, and have a strong financial policy support. Therefore, it can promote the good development of the information technology industry. Finally, based on the theoretical basis, combined with the current situation of fiscal and taxation policies supporting the development of information technology industry in China, learn from the advanced experience of foreign countries. This paper puts forward some suggestions to support the development of information technology industry in our country. On the way of thinking, we should strengthen the government guidance service in the field of market failure and promote the financial and tax benefits. Promoting the combination of industry and finance to optimize fiscal and taxation policies; In the specific measures, we focus on the demand side of the financial policy support, improve the support of information technology industry demand of the government procurement system, make the financial funds to support the diversification of ways to increase R & D expenses related deduction rate and scope. Technology trading activities to give tax incentives, to create a multi-level and diversified financial support environment.
【學(xué)位授予單位】：中原工學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.0;F426.6

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本文編號(hào)：1422662