促进高端装备制造业发展的财税政策研究

发布时间：2018-05-31 02:31

本文选题：战略性新兴产业 + 高端装备制造业　；参考：《东北财经大学》2013年硕士论文

【摘要】：高端装备制造业是指制造业的高端部分,既包括传统制造业的高端部分,也包括新兴产业的高端部分。具体体现在技术密集、附加值高、带动作用强,是产业链中的核心环节。我国高端装备制造业主要包括航空装备业、卫星制造与应用业、轨道交通设备制造业、海洋工程装备制造业、智能制造装备业等五大细分领域。发展装备制造业有利于带动国民经济其他产业部门的发展,促使产业结构优化升级,有利于提高国防实力。装备制造业决定了其他产业技术水平,影响着我国的现代化进程,体现了一个国家的科学技术水平和国际竞争力。高端装备制造业是典型的发展初期高投入、发展中间高风险、发展后期高产出的行业,因此,在其培育和发展的初期阶段,需要系统性的政策支持。财税政策是政府支持包括高端装备制造业在内的战略性新兴产业发展的主要措施和重要手段。从市场缺陷的角度看,财税政策支持高端装备制造业发展有其必要性；从财税政策杠杆作用的角度看,财税政策支持高端装备制造业发展有其可行性；从产业发展的阶段性和成长性的角度看,财税政策支持高端装备制造业发展有其紧迫性。本文针对高端装备制造业的特点和规律,着重研究促进高端装备制造业发展的财税政策,并在现有政策体系基础上,提出符合实践需要、具体可操作性的支持高端装备制造业发展的财税政策建议。第一部分,绪论,概述全文的研究背景、研究意义、中外研究成果综述、主要研究方法及创新点与不足。第二部分,财税政策支持高端装备制造业的必要性和可行性分析,分别从外部性角度、信息不对性角度、协调失灵角度、公共物品角度以及产业发展的阶段性和成长性出发分析财税政策支持高端装备制造业的必要性；分别从财政政策原理和税收政策原理分析财税政策支持高端装备制造业发展的可行性。第三部分,现行高端装备制造业的财税政策,主要分析财政直接投入、财政投融资、政府采购及税收优惠的主要方法,并列举我国现行促进高端装备制造业发展的相应政策,阐明其利弊。第四部分,现行高端装备制造业财税政策问题分析。深入分析我国财政投入、政府采购、政府风险投资以及税收优惠政策体系在支持高端装备制造业发展中存在的问题。第五部分,高端装备制造业财税政策的国际经验,本部分沿着论文的研究路线对主要工业化国家和部分新兴工业化支持装备制造业的财政投入政策、政府采购政策、政府风险投资政策以及激励创新税收政策的制度性成功经验以及政策特点进行归纳总结与分析,为本研究政策建议的形成提供参考依据。第六部分,支持高端装备制造业财税政策建议,在前述研究结论基础上,从资金来源、技术创新、市场开拓以及企业兼并重组等方面对我国支持高端装备制造业政策体系的建设与完善提出实施建议。
[Abstract]:The high-end equipment manufacturing industry refers to the high-end part of the manufacturing industry, which includes both the high-end part of the traditional manufacturing industry and the high-end part of the new industry. It is embodied in the technology intensive, high value-added and strong driving role. The high-end equipment manufacturing industry in China mainly includes the aviation equipment industry, the satellite manufacturing and the application industry. The development of the equipment manufacturing industry is beneficial to the development of the other sectors of the national economy, the optimization and upgrading of the industrial structure, and the improvement of the national defense strength. The equipment manufacturing industry determines the technical level of other industries and affects China in five areas. The modernization process reflects the scientific and technological level and international competitiveness of a country.
The high-end equipment manufacturing industry is a typical high investment in the early stage of development, developing high risk in the middle and developing high production in the late stage. Therefore, it needs systematic policy support in the early stage of its cultivation and development. The fiscal and tax policy is the main measure and importance of the government to support the development of strategic emerging industries, including high-end equipment manufacturing industry. From the point of view of market defects, fiscal and tax policies support the development of high-end equipment manufacturing industry. From the perspective of leveraging of fiscal and tax policies, fiscal and tax policies support the development of high-end equipment manufacturing industry. From the perspective of the stage and growth of industrial development, fiscal and tax policies support the development of high-end equipment manufacturing industry. In view of the characteristics and rules of the high-end equipment manufacturing industry, this paper focuses on the financial and tax policies to promote the development of the high-end equipment manufacturing industry. On the basis of the existing policy system, this paper puts forward the financial and tax policy proposals to support the development of high-end equipment manufacturing in accordance with the practical needs and specific operability.
The first part, the introduction, summarizes the research background, research significance, summary of research achievements at home and abroad, main research methods and innovations and deficiencies.
In the second part, financial and tax policies support the necessity and feasibility analysis of high-end equipment manufacturing industry. From the perspective of externality, information asymmetry, coordination failure, public goods angle and the development of industrial development, the necessity of supporting high-end equipment manufacturing industry is analyzed by financial and tax policies. Principles and principles of tax policy analysis, fiscal and tax policies to support the development of high-end equipment manufacturing industry feasibility.
The third part, the current financial and tax policies of the high-end equipment manufacturing industry, mainly analyzes the main methods of financial direct investment, financial investment and financing, government procurement and tax incentives, and lists the current policies to promote the development of high-end equipment manufacturing industry in China, and clarifies its advantages and disadvantages.
The fourth part, the current high-end equipment manufacturing industry financial and tax policy issues analysis, in-depth analysis of China's financial input, government procurement, government venture investment and tax preferential policy system in support of the development of high-end equipment manufacturing industry problems.
The fifth part, the international experience in the fiscal and tax policies of the high-end equipment manufacturing industry. This part follows the financial input policy of the main industrialized countries and some emerging industrialization supporting the equipment manufacturing industry along the research route of the paper, the government procurement policy, the government venture investment policy and the institutional successful experience and policies to motivate the new tax policy. The characteristics are summarized and analyzed to provide reference for the formation of policy recommendations in this study.
In the sixth part, it supports the financial and tax policy recommendations of the high-end equipment manufacturing industry. On the basis of the previous research conclusions, we put forward a proposal for the construction and improvement of our country's policy system in supporting the high-end equipment manufacturing industry from the sources of capital, technology innovation, market development and merger and reorganization.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.4;F812.42

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