本文選題：高新技術(shù)　切入點：技術(shù)產(chǎn)業(yè)　出處：《哈爾濱商業(yè)大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：大力推進高新技術(shù)產(chǎn)業(yè)集中開發(fā)區(qū)的建立,充分發(fā)揮科技、人才、產(chǎn)業(yè)和區(qū)位優(yōu)勢,加快科技創(chuàng)新體系建設(shè),搶占戰(zhàn)略性新興產(chǎn)業(yè)制高點,是黑龍江省“十二五”時期社會經(jīng)濟發(fā)展的重要目標(biāo)之一。近年來,黑龍江省科技事業(yè)與高新技術(shù)產(chǎn)業(yè)取得了顯著的成效,但與發(fā)達國家和國內(nèi)先進省區(qū)相比仍存在較大差距。黑龍江省現(xiàn)行財稅政策對高新技術(shù)產(chǎn)業(yè)的發(fā)展發(fā)揮了重要的推動作用,然而部分制度與高新技術(shù)產(chǎn)業(yè)發(fā)展?fàn)顩r已不相適應(yīng)。分析黑龍江省高新產(chǎn)業(yè)財稅政策缺陷,調(diào)整與完善現(xiàn)行財稅制度,提出符合黑龍江省高新技術(shù)產(chǎn)業(yè)現(xiàn)狀的具體財稅措施,在發(fā)展區(qū)域經(jīng)濟理論、高新技術(shù)產(chǎn)業(yè)理論等方面具有重要的理論意義。同時為政府決策提供政策參考和理論依據(jù),對促進黑龍江省高新技術(shù)產(chǎn)業(yè)又好又快發(fā)展具有一定的現(xiàn)實意義。 財稅政策作為調(diào)控宏觀經(jīng)濟運行的政策工具,對促進高新技術(shù)產(chǎn)業(yè)發(fā)展具有極為重要的現(xiàn)實意義,黑龍江省高新技術(shù)產(chǎn)業(yè)的發(fā)展與財稅政策扶持有著密切的關(guān)系,但仍存在諸如財政科技撥款強度較低、支出比重過小和稅收優(yōu)惠政策范圍狹窄、條件過高等政策缺陷或問題,未充分發(fā)揮出財稅政策對高新技術(shù)產(chǎn)業(yè)的的杠桿作用。運用要素分析、實證分析與比較分析等研究方法,結(jié)合黑龍江省高新技術(shù)產(chǎn)業(yè)與現(xiàn)行財稅政策的相關(guān)數(shù)據(jù),通過線性回歸分析,發(fā)現(xiàn)并總結(jié)當(dāng)前財稅政策存在的問題。實踐中,美、英、法、日等發(fā)達國家及我國中關(guān)村科技園、天津濱海新區(qū)、長春高新區(qū)等先進高新區(qū)采取諸多財稅政策支持本國和地區(qū)高新技術(shù)產(chǎn)業(yè)的發(fā)展,如實施研發(fā)費用加計扣除、設(shè)立財政專項賬戶、健全政府采購體系、制定多種稅收優(yōu)惠政策等,對黑龍江省制定本地區(qū)的財稅政策具有一定的啟示作用。通過借鑒國內(nèi)外成功的財稅政策經(jīng)驗,提出扶持黑龍江省高新技術(shù)產(chǎn)業(yè)的具體財稅政策建議,即提高財政科技撥款效益、設(shè)置財政專項賬戶、構(gòu)建現(xiàn)代政府采購體系、完善相關(guān)稅收優(yōu)惠制度、優(yōu)化中小科技企業(yè)財稅制度等。
[Abstract]:Vigorously promoting the establishment of a centralized development zone for high-tech industries, giving full play to the advantages of science and technology, talent, industry and location, speeding up the construction of scientific and technological innovation systems, and seizing the commanding heights of strategic emerging industries. It is one of the important targets for the social and economic development of Heilongjiang Province during the 12th Five-Year Plan period. In recent years, the scientific and technological undertakings and high-tech industries in Heilongjiang Province have achieved remarkable results. However, compared with developed countries and advanced provinces and regions in China, there is still a big gap. The current fiscal and taxation policies in Heilongjiang Province have played an important role in promoting the development of high-tech industries. However, some systems are no longer suitable for the development of high and new technology industries. This paper analyzes the defects of the fiscal and taxation policies of high and new technology industries in Heilongjiang Province, adjusts and perfects the current financial and tax systems, and puts forward specific fiscal and tax measures in line with the present situation of high and new technology industries in Heilongjiang Province. In the development of regional economic theory, high-tech industry theory and other aspects of important theoretical significance. At the same time for government decision-making policy reference and theoretical basis, It has certain practical significance to promote the development of high-tech industry in Heilongjiang province. As a policy tool to regulate and control the macro-economic operation, fiscal and taxation policies have a very important practical significance in promoting the development of high-tech industries, and the development of high-tech industries in Heilongjiang Province is closely related to the support of fiscal and taxation policies. However, there are still some policy shortcomings or problems, such as the low intensity of financial and technological allocations, the small proportion of expenditure, the narrow scope of preferential tax policies, and the excessively high conditions. Not giving full play to the leverage effect of fiscal and taxation policy on high-tech industry. Using the research methods such as factor analysis, empirical analysis and comparative analysis, combining the relevant data of high-tech industry and current fiscal and taxation policy in Heilongjiang Province, Through linear regression analysis, we find and summarize the problems existing in the current fiscal and taxation policies. In practice, the United States, Britain, France, Japan and other developed countries and China Zhongguancun Science and Technology Park, Tianjin Binhai New area, Advanced high-tech zones such as Changchun High-Tech Development Zone and other advanced high-tech zones have adopted a number of fiscal and tax policies to support the development of high-tech industries in China and the region, such as the implementation of research and development expenses plus deductions, the establishment of special financial accounts, and the improvement of the government procurement system. The formulation of various preferential tax policies has a certain enlightening effect on the formulation of fiscal and taxation policies in this region in Heilongjiang Province. By learning from the successful fiscal and tax policy experience at home and abroad, The specific fiscal and taxation policies to support high-tech industries in Heilongjiang Province are put forward, that is, to improve the benefit of financial science and technology appropriation, to set up special financial accounts, to construct a modern government procurement system, and to perfect the preferential tax system. Optimize the financial and taxation system of small and medium-sized science and technology enterprises.
【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】：2013
【分類號】：F812.7;F127

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