促进制造业转型升级的财税政策效应研究——基于天津市制造业的模糊综合评价分析

发布时间：2018-01-21 16:21

本文关键词： 制造业转型升级财税政策模糊综合评价　出处：《价格理论与实践》2017年05期 　论文类型：期刊论文

【摘要】：优化制造业产业布局、促进转型升级是现阶段我国经济发展的重中之重。为研究促进制造业转型升级的财税政策效应,对天津市过去十年的财税政策按照"调整振兴"、"结构优化"、"产业培育"和"节能降耗"进行分类,采取熵权法确定指标权重,建立模糊综合评价模型,评估政策实施效果。研究结果发现:天津市在鼓励科技创新、引进新型科技创新人才方面的财税政策实施效果较好;而在调整振兴、结构优化和淘汰落后产能方面的产业升级财税政策实施效果欠佳。为此,建议完善化解过剩产能、产业整合和结构调整方面的财税政策,并继续发挥产业培育类政策工具的作用。
[Abstract]:Optimizing the industrial layout of manufacturing industry and promoting transformation and upgrading is the most important part of China's economic development at the present stage. In order to study the fiscal and tax policy effect of promoting the transformation and upgrading of manufacturing industry. This paper classifies the fiscal and taxation policies of Tianjin in the past ten years according to "adjustment and revitalization", "structure optimization", "industry cultivation" and "energy saving and consumption reduction", and establishes a fuzzy comprehensive evaluation model by using entropy weight method to determine the index weight. The results show that the fiscal and taxation policies in Tianjin are effective in encouraging scientific and technological innovation and introducing new talents of scientific and technological innovation. However, the implementation of fiscal and taxation policies on industrial upgrading in terms of adjustment, revitalization, structural optimization and elimination of backward production capacity is not effective. Therefore, it is suggested that the fiscal and taxation policies in terms of resolving excess capacity, industrial integration and structural adjustment should be improved. And continue to play the role of industrial cultivation policy tools.
【作者单位】：天津农学院经济管理学院;天津科技大学经济与管理学院;
【基金】：天津市哲学社会科学规划项目(TJYY16-023)
【分类号】：F406.7;F427;F812.42
【正文快照】： 国务院印发的《中国制造2025》(国发[2015]28号)中明确指出,制造业作为国民经济的主体,是立国之本、兴国之器、强国之基。目前,我国利用财税政策在产业布局、产业集群和产业发展等方面有序推进,优化制造业转型升级的政策环境已经形成。虽然我国制造业转型升级取得了阶段性进展

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