本文關(guān)鍵詞： 物聯(lián)網(wǎng)產(chǎn)業(yè) 財(cái)政政策 稅收政策　出處：《哈爾濱商業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：2017年政府工作報(bào)告指出,加快大數(shù)據(jù)、云計(jì)算、物聯(lián)網(wǎng)應(yīng)用,以新技術(shù)新業(yè)態(tài)新模式占據(jù)現(xiàn)階段經(jīng)濟(jì)發(fā)展的重要位置。物聯(lián)網(wǎng)(InternetofThings,1OT)自2005年第一次被提出就一直是各國關(guān)注的重點(diǎn),中國開始稱其為"傳感網(wǎng)",在以互聯(lián)網(wǎng)引導(dǎo)經(jīng)濟(jì)的發(fā)展的今天,物聯(lián)網(wǎng)對世界經(jīng)濟(jì)的影響不可忽視。物聯(lián)網(wǎng)現(xiàn)在在全球人民大的日常生活中占據(jù)非比尋常的地位,大到衛(wèi)星通訊,小到電信的發(fā)展,以及日益流行起來的摩拜、OfO單車。在全球經(jīng)濟(jì)疲軟的今天,它所能達(dá)到的市場份額將超過萬億級,推動(dòng)著全世界經(jīng)濟(jì)的發(fā)展。因此,怎樣依助物聯(lián)網(wǎng)產(chǎn)業(yè)的東風(fēng)發(fā)展壯大本國的經(jīng)濟(jì)成為各國關(guān)注的問題。2011年7月工業(yè)和信息化部與黑龍江省人民政府簽訂了《加快推進(jìn)黑龍江省工業(yè)和信息化發(fā)展戰(zhàn)略合作框架協(xié)議》,緊隨國家的步伐,將物聯(lián)網(wǎng)產(chǎn)業(yè)作為重點(diǎn)發(fā)展產(chǎn)業(yè)之一,物聯(lián)網(wǎng)作為新興產(chǎn)業(yè),財(cái)稅政策在其發(fā)展過程中起著至關(guān)重要的作用。因此,亟待研究現(xiàn)行相關(guān)財(cái)稅支持產(chǎn)業(yè)發(fā)展政策。根據(jù)黑龍江省物聯(lián)網(wǎng)產(chǎn)業(yè)發(fā)展的現(xiàn)狀,從配第一克拉克理論、幼稚產(chǎn)業(yè)保護(hù)理論、稅收調(diào)控理論入手,通過實(shí)證分析、國內(nèi)外比較分析等研究方法,對黑龍江省物聯(lián)網(wǎng)產(chǎn)業(yè)現(xiàn)行的財(cái)稅政策及其問題進(jìn)行了較詳盡的分析研究,發(fā)現(xiàn)存在的主要問題是缺乏行之有效的財(cái)稅支持政策,專財(cái)政投入分散投融資平臺不健全,財(cái)政預(yù)算覆蓋面窄政府資金壓力大,稅收政策在產(chǎn)業(yè)扶持上缺乏針對性,稅收優(yōu)惠對象不明確難以形成產(chǎn)業(yè)園區(qū)等,探討了存在問題的成因,如財(cái)政支持力度不足,財(cái)政預(yù)算監(jiān)管不力資金效率低下,享受稅收優(yōu)惠的企業(yè)認(rèn)定難度大,政策對物聯(lián)網(wǎng)優(yōu)秀人才引力不強(qiáng)。通過借鑒美國、歐盟、日韓等國家國家以及江蘇、遼寧省和陜西省加快當(dāng)?shù)匚锫?lián)網(wǎng)發(fā)展的財(cái)稅政策,得出應(yīng)注大政方針的政策頒布和具體情況相結(jié)合,注重于規(guī)模效應(yīng)加快產(chǎn)業(yè)園區(qū)建設(shè),注重產(chǎn)學(xué)研一體化形成產(chǎn)業(yè)鏈經(jīng)濟(jì),注重人才的培養(yǎng)和引進(jìn)等有益經(jīng)驗(yàn)。最后,結(jié)合黑龍江省物聯(lián)網(wǎng)產(chǎn)業(yè)的實(shí)際現(xiàn)有存在的物聯(lián)網(wǎng)政策、這些政策的問題及問題產(chǎn)生的成因,提出如何改善黑龍江省物聯(lián)網(wǎng)產(chǎn)業(yè)的財(cái)稅政策的對策措施,包括增加加大物聯(lián)網(wǎng)產(chǎn)業(yè)創(chuàng)新層面的投入,拓寬物聯(lián)網(wǎng)產(chǎn)業(yè)發(fā)展的融資渠道,完善物聯(lián)網(wǎng)產(chǎn)業(yè)人才引進(jìn)的財(cái)稅政策,建立和完善有示范效應(yīng)的產(chǎn)業(yè)園區(qū)策等措施。
[Abstract]:In 2017, the government work report noted that the acceleration of big data, cloud computing, Internet of things applications. The Internet of things (Internet of things) occupies an important position in the current economic development with new technologies and new business patterns. Since 2005, 1OT) has been the focus of attention of all countries. China began to call it "sensor network", which leads the development of economy by the Internet today. The impact of the Internet of things on the world economy cannot be ignored. The Internet of things now occupies an unusual place in the daily lives of people around the world, ranging from satellite communications to the development of telecommunications and the increasingly popular mobike. OfO bicycle. In the global economic weakness today, its market share will reach more than trillion levels, promoting the world's economic development. In July 2011, the Ministry of Industry and Information Technology and the people's Government of Heilongjiang Province signed the "accelerate the Promotion of Heilongjiang Province Industry and letter". "Framework Agreement for Strategic Cooperation in Information-Based Development." Following the pace of the country, the Internet of things industry as one of the key development industries, the Internet of things as a new industry, fiscal and taxation policies in its development process plays a vital role. According to the current situation of the development of the Internet of things industry in Heilongjiang Province, starting with the first Clark theory, infant industry protection theory, tax control theory. Through empirical analysis, comparative analysis at home and abroad and other research methods, the current fiscal and taxation policies and problems of the Internet of things industry in Heilongjiang Province are analyzed and studied in detail. It is found that the main problems are the lack of effective fiscal and tax support policies, the lack of specialized financial investment and decentralized investment and financing platform, and the pressure on government funds to narrow the coverage of the financial budget. The tax policy in the industry support lack of pertinence, the tax preferential object is not clear and difficult to form the industrial park, discussed the causes of the problems, such as insufficient financial support. The financial budget supervision is weak, the capital efficiency is low, the enterprise that enjoys the tax preference is difficult to identify, the policy has not strong attraction to the outstanding talents of the Internet of things. By learning from the United States, the European Union, Japan and South Korea and other countries, as well as Jiangsu. Liaoning Province and Shaanxi Province to speed up the development of local Internet of things fiscal and taxation policies should be stressed on the promulgation of major policies and the combination of specific circumstances, focusing on the scale effect to speed up the construction of industrial parks. Pay attention to the integration of industry, college and research to form an industrial chain economy, pay attention to the cultivation and introduction of talents and other useful experiences. Finally, combined with the actual existence of the Internet of things industry in Heilongjiang Province, the existing Internet of things policy. The problems of these policies and the causes of the problems, put forward how to improve the fiscal and taxation policies of the Internet of things industry in Heilongjiang Province, including increasing investment in the innovation level of the Internet of things industry. It is necessary to broaden the financing channels for the development of the Internet of things industry, perfect the fiscal and taxation policies for the introduction of talents in the Internet of things industry, and establish and perfect the industrial park policies with exemplary effects.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F49;F812.0

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