本文關(guān)鍵詞：促進(jìn)黑龍江省產(chǎn)業(yè)集群發(fā)展的財(cái)稅政策研究　出處：《哈爾濱商業(yè)大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

  更多相關(guān)文章： 產(chǎn)業(yè)集群 財(cái)政投入 稅收優(yōu)惠

【摘要】：隨著經(jīng)濟(jì)全球化和國(guó)際一體化的加強(qiáng),以及國(guó)際國(guó)內(nèi)經(jīng)濟(jì)環(huán)境的變化,使得具有新興產(chǎn)業(yè)組織模式的產(chǎn)業(yè)集群更引起人們的關(guān)注,成為廣大學(xué)者研究的熱點(diǎn)領(lǐng)域。從目前的研究來(lái)看,對(duì)其研究主要集中在產(chǎn)業(yè)集群的形成和發(fā)展演變的理論上,而對(duì)于其發(fā)展過(guò)程中起著重要引導(dǎo)和支持作用的具體政策研究較少,因此通過(guò)對(duì)產(chǎn)業(yè)集群發(fā)展與財(cái)稅政策內(nèi)在聯(lián)系的研究,可以更好的提出促進(jìn)產(chǎn)業(yè)集群發(fā)展的具有可行性和可操作性的政策建議,充分發(fā)揮出產(chǎn)業(yè)集群的集群效應(yīng),提升產(chǎn)業(yè)專(zhuān)業(yè)化程度,促進(jìn)企業(yè)間合作,提高產(chǎn)業(yè)競(jìng)爭(zhēng)力,從而促進(jìn)區(qū)域,甚至是整個(gè)國(guó)家的經(jīng)濟(jì)持續(xù)、穩(wěn)定發(fā)展。通過(guò)此研究,不僅可以豐富和發(fā)展產(chǎn)業(yè)集群相關(guān)理論,還可以促進(jìn)我國(guó)財(cái)政理論的發(fā)展,完善財(cái)稅政策,促進(jìn)產(chǎn)業(yè)發(fā)展,具有重要的理論和現(xiàn)實(shí)意義。 從產(chǎn)業(yè)集群的相關(guān)理論入手,運(yùn)用文獻(xiàn)查閱、定性、定量分析、對(duì)比研究及實(shí)證研究等方法,通過(guò)對(duì)黑龍江省產(chǎn)業(yè)集群發(fā)展?fàn)顩r、黑龍江省產(chǎn)業(yè)集群發(fā)展現(xiàn)行財(cái)稅政策,以及對(duì)黑龍江省產(chǎn)業(yè)集群發(fā)展與財(cái)稅政策相關(guān)性等的分析,揭示了黑龍江省產(chǎn)業(yè)集群發(fā)展過(guò)程中財(cái)稅政策存在著財(cái)政扶持資金投入結(jié)構(gòu)不均衡、財(cái)政扶持資金使用效率不高、稅收優(yōu)惠實(shí)施出現(xiàn)歧視現(xiàn)象及稅收優(yōu)惠未形成合力的問(wèn)題,在借鑒美國(guó)、英國(guó)和印度均注重科技創(chuàng)新、鼓勵(lì)中小企業(yè)發(fā)展的財(cái)稅政策、以園區(qū)為載體的集群政策以及北京推出的科技創(chuàng)新及產(chǎn)業(yè)化的一系列產(chǎn)業(yè)集群政策和遼寧的整合各類(lèi)專(zhuān)項(xiàng)資金、通過(guò)財(cái)政擔(dān)保及建立省創(chuàng)業(yè)投資引導(dǎo)基金和其他相關(guān)規(guī)定等經(jīng)驗(yàn)的基礎(chǔ)上,提出完善產(chǎn)業(yè)集群發(fā)展的財(cái)政資金投入政策、提高扶持產(chǎn)業(yè)集群發(fā)展的財(cái)政資金投入量、合理規(guī)劃產(chǎn)業(yè)集群各發(fā)展階段的財(cái)政投入、健全產(chǎn)業(yè)集群發(fā)展財(cái)政扶持資金監(jiān)管機(jī)制、設(shè)置產(chǎn)業(yè)集群發(fā)展財(cái)政扶持資金績(jī)效評(píng)價(jià)機(jī)制、公平實(shí)施產(chǎn)業(yè)集群發(fā)展稅收優(yōu)惠政策、按產(chǎn)業(yè)集群發(fā)展階段整合相關(guān)稅收優(yōu)惠政策、根據(jù)產(chǎn)業(yè)集群各發(fā)展階段拓寬稅收優(yōu)惠范圍及按產(chǎn)業(yè)集群發(fā)展階段調(diào)整相關(guān)稅收激勵(lì)方式等對(duì)策。
[Abstract]:With the strengthening of economic globalization and international integration, as well as the changes of international and domestic economic environment, industrial clusters with new industrial organization model have attracted more attention. From the current research point of view, the research mainly focuses on the formation and development of industrial clusters on the theory. But for its development process plays an important role in guiding and supporting the specific policy research, so through the industrial cluster development and fiscal and tax policy research. Can better put forward to promote the development of industrial clusters with feasible and operational policy recommendations, give full play to the cluster effect of industrial clusters, enhance the degree of industrial specialization, and promote inter-firm cooperation. To improve the competitiveness of industry, thus promoting the regional, and even the whole country's economic sustained and stable development. Through this study, not only can enrich and develop the relevant theory of industrial clusters. It is also of great theoretical and practical significance to promote the development of fiscal theory, improve fiscal and taxation policies and promote the development of industry. Starting with the relevant theories of industrial clusters, this paper uses the methods of literature review, qualitative analysis, quantitative analysis, comparative research and empirical research, through the development of industrial clusters in Heilongjiang Province. The development of industrial clusters in Heilongjiang Province, the current fiscal and tax policies, and the development of industrial clusters in Heilongjiang Province and fiscal and tax policy correlation analysis. It is revealed that the fiscal and taxation policies of Heilongjiang Province are unbalanced in the structure of financial support fund input and inefficient in the use of financial support funds in the process of the development of industrial clusters in Heilongjiang Province. In the United States, the United Kingdom and India all pay attention to scientific and technological innovation, and encourage the development of small and medium-sized enterprises in the fiscal and taxation policies in the United States, the United Kingdom and India. The cluster policy with the park as the carrier, a series of industrial cluster policies of scientific and technological innovation and industrialization launched in Beijing and the integration of various kinds of special funds in Liaoning Province. Based on the experience of financial guarantee and establishment of provincial venture capital guide fund and other relevant regulations, this paper puts forward a financial investment policy to improve the development of industrial clusters. Improve the amount of financial investment to support the development of industrial clusters, rationally plan the financial input of industrial clusters at various stages of development, and improve the supervision mechanism of financial support funds for the development of industrial clusters. Set up industry cluster development financial support fund performance evaluation mechanism, fair implementation of industrial cluster development tax preferential policy, according to the industrial cluster development stage of integration of related tax preferential policies. According to the development stages of industrial clusters, we should broaden the scope of tax incentives and adjust the relevant tax incentives according to the development stages of industrial clusters.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F127;F812.0

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