促进开发区产业集聚的财税激励政策研究

  本文关键词：促进开发区产业集聚的财税激励政策研究，由笔耕文化传播整理发布。

        为什么中国自1978年以来,能够在32年的时间内保持9.9%的年均国民生产总值(GDP)增长以及16.3%的年均贸易增长?原因在于技术创新、产业升级、产业结构不断从低附加值的农业转到附加值较高的制造业、服务业。技术创新和产业升级在提高全要素生产率方面发挥了重要的作用。但是,试问,技术创新和产业升级的载体是什么?技术创新和产业升级的途径又是什么?技术创新和产业升级的激励政策又有哪些?本文试图在前人研究的基础上,来回答这些问题。中国于1979年实行市场经济,中国经济体制转型从此就拉开了帷幕,由原来的计划经济体制向市场经济体制转型,有的学者称之为转轨经济,这是宏观意义上的经济转型,是顶层设计。1984年实行开发区以来,我国一直实行的是比较严格的上下级政府之间财政政策激励机制,同时存在财权与事权非对称性,导致上级政府或者行政机构在执行开发区产业集聚的财税激励政策时,将会影响开发区的区位选择,区位的选择将会进一步影响产业集聚以及整个产业的优化升级,乃至最终会影响开发区的转型。本文在对美国、欧盟、日本、韩国等主要发达国家和地区对开发区产业集聚的财税激励政策进行梳理的基础上,而进一步了解到开发区产业集聚的财税政策激励,是一种公认的政府扶持产业发展的系列措施。一般是以政府为主体、以高新技术产业为扶持对象,以开发区为载体,以实现产业优化升级需要而进行的产业发展措施。从支持开发区产业集聚的实现途径来看,主要是对开发区高新技术创新环节的进行扶持,政府一揽子财税政策激励措施,包括政府采购高新技术产品、研发补贴等的重要作用在于降低微观主体(企业)自主创新所面临的系统风险,特别是来自于市场需求方面的不确定。为了进一步探索财税激励政策对开发区产业集聚的影响,本文选取开发区财政支出总额、财政收入总额、税收返还总额、财政收入总额占国民生产总值的比重、科教支出总额占财政支出总额的比重等五个主要的指标,且以东、中、西三个区域具有代表性的高新技术开发区为样本,并根据2001-2011年的数据,对理论模型进行数值模拟。得出以下三个结论：第一,在财政支出总额指标体系与产业集聚指标体系方面,可以发现当开发区财政支出每增加1个亿单位的资金时,东部开发区产业集聚水平一般要比中西部开发区产业集聚水平要高；第二,从开发区财政收入总额与产业集聚指标体系角度来看,东部地区开发区财政收入总额与产业集聚之间呈正相关,而西部地区重庆开发区的财政收入总额与产业集聚呈负相关；第三,在以上的模型分析中显示,有关开发区税收返还总额占财政支出比重、科教支出总额占财政支出总额的比重与产业集聚水平等方面,虽然随着开发区税收返还总额占财政支出总额比重的逐步增加,使得东、中、西部开发区的产业集聚水平总量和产业集聚水平总量增长率两方面都有一定的增长幅度,但是由于配套的公共基础设施在不同的区域有一定的差异,同样都是税收返还总额占财政支出总额比重的1个亿单位时,而中部地区湖北的开发区产业集聚水平总量一般要比东部和西部开发区分别高。从而对我国开发区产业集聚存在的问题提出的一系列政策建议。主要包括政策目标、政策原则、政策思路以及具体的政策建议。首先,产业集聚财税激励政策制定的基本目标有：加强对开发区企业产业集聚化发展,使产业集聚进一步深化分工；促进开发区特色产业集聚,向专业化、特色化、多元化、互动式发展,使开发区产业集聚布局合理；促进开发区内企业技术引进和创新,加强高科技产业集聚。其次,产业集聚的财税激励政策制定基本原则：财税政策与产业集聚、产业优化升级协同发展原则；财税对开发区内产业集聚优惠政策与公共财政资助能力相适应原则；适应自主创新特点的原则。再次,产业集聚的财税激励政策制定的总体思路：按照自主创新的特点,坚持支持环节的整体性与支持的重点性相结合,系统地规划、设计税收支持政策,政策的支持重点由重引进、轻消化吸收向引进与消化吸收并重、着力提高自主研发能力方面转变,引导企业将技术引进和消化吸收有机结合起来,通过吸收创新、合作创新,努力提高示范区自主创新能力。最后,近中期促进开发区产业集聚的财政激励政策与税收优惠措施建议：一方面,财政激励政策主要包括：加大对国家战略性新兴产业的财政政策支出力度,促进战略性产业加速集聚；进一步规范财政支持的重点领域和重点项目,优化产业集聚的财政扶持结构；进一步完善开发区高新技术企业孵化器或者机制的财政政策,加快高新技术产业集聚步伐；完善开发区产学研一体化发展的财政政策,促使技术研究、开发与转化各方面的集聚；建立开发区产业集聚的多元化的风险投融资体制；进一步健全与开发区产业集聚配套的社会保障制度。另一方面税收优惠措施包括：进一步促进增值税改革,加快开发区产业优化升级；进一步完善现行的税收优惠政策,促进开发区企业或者产业自主研发、创新集聚；进一步完善出口退税政策,促进高科技向国际市场扩散；对开发区技术转让、转化环节的税收优惠,以促进开发区科技成果集聚；对开发区引进的高层次人才的税收激励,以促进开发区人才集聚；对开发区创业投资进行税收激励,以促进创业投资的集聚。

    Since1978, China has maintained9.9%annual average growth of GDP and16.3%annual average growth of trade within32years. Why? This owes much to technological innovation, industrial upgrading, and industrial structure’s changes from low value-added agriculture to higher value-added manufacturing and services. Among them, the technological innovation and the industrial upgrading have played a very important role in raising total factor productivity. However, what is carrier for them? What is way for achieving them? And what are those policies for encouraging them? This paper, based on previous studies, aims to explore those factors related to the technological innovation and the industrial upgrading, and tries to answer these questions.Since China has adopted market economy in1979, a transformation of economic system has started---the transformation from planned economy to market one. Some scholars call it transition economy. This is the transformation in macro sense, or namely the "design" at top-level. Since the policy of Development Zone was implemented in1984, a relatively strict finacial incentive policy has been practicing among governments at all levels in China. Besides, powers concerning finance and administration are not balanced, which would finally affect administrators to make their decision of where the location of Development Zone would be when they implement finacial incentive policy. While the choice they made will further influence agglomeration and optimization of the whole industry, and even to its transformation.This paper, by reviewing the tax incentive policies of industrial agglomeration of Development Zone in developed countries,e.g. the United States, Japan and South Korea, and regions, such as the European Union, concluded that the policies are a series of measures taken commonly by governments in different countries and regions. It is generally recognized that the policies take government as main body, high-tech industry as supporting object, development zone as carrier, and achieving the optimization and upgrading of industry as its final goal. The ways of realizing development zone’s industrial agglomeration mainly lie in the support to high-tech innovation, package of government finacial incentive policies, including government purchase of high-tech products, allocation of R&D subsidies,etc. These policies can reduce risk that micro main body (enterprises) may face when implementing independent innovation, especially uncertainty from market demand.To further explore what impact the financial incentive policies have on the development zone’s industrial agglomeration,5major indexes and some typical development zones within3regions (East, Middle and West) in China have been selected as samples to be studied. The5indexs are:total financial expenditure, total revenues, total tax return, gross revenue share of GDP, the proportion of expenditure in science and education accounting for the total. And by the data obtained from2001and2011, numerical simulation was done on theoretical models. The results are as follows:First, concerning aspects of total financial expenditure indicator system and industrial agglomeration indicator system, when finacial expenditure of development zone increases every one hundred million, the level of industrial agglomeration in eastern development zones would be higher than those in the central and western Development Zone.Secondly, concerning aspects of total revenue and industrial agglomeration index system, in the eastern region the total fiscal revenue of development zone is positively correlated to industrial agglomeration, while in Chongqing Development Zone in the western region, negatively correlated.Thirdly, from the analysis of the simulating modles above, the Development Zone tax return to total financial expenditure, education expenditure proportion of total level and the proportion of total fiscal expenditure, industry agglomeration, although with the Development Zone tax return to total fiscal expenditure proportion of total gradually increase, the Development Zone in the East, West, industrial agglomeration level of total and industrial agglomeration level of total growth rate two aspects have a certain growth rate, but because of public infrastructure facilities have certain differences in different regions, and also is the tax refund the total fiscal expenditure proportion of total1million units, while the central area of Hubei Development Zone Industrial agglomeration level of total general respectively higher than the East and West Development.Therefore,some constructive suggestions concerning industrial-agglomeration of development zone in China are put forward to in this paper.The essential goals are:strengthening industrial agglomeration of enterprises in Development Zone to achieve further divisions; promoting agglomeration of some typical industries to develop with much specialization, diversification and interaction, and making a rational distribution; promoting introduction of technology and innovation of the enterprises in the Development Zone, and strengthening agglomeration of the high-tech industries.Secondly, the basic principles of Industrial agglomeration financial incentives:the principle of coordinated development of fiscal policy and industrial agglomeration and industrial upgrading; the principles of tax incentives for the development zone industrial clustering capabilities with public financial assistance to adptat; To adapt the principles of innovation characteristics.Againly, the general idea of financial incentives for Industrial agglomeration:In accordance with the characteristics of innovation;adhere to integration of the integrity of supporting link and the focus of supportv;Systematic planning, designing tax support policies; Policy support focus from re-introduction, digestion and absorption of light to the introduction and digestion of both, focus on improving the ability of independent R&D transformation; Guiding enterprises to introduce technology and to absorpt it; By absorbing innovation, Cooperation and innovation; Efforts to improve the capability of independent innovation in demonstration zone.Finally, the near and mid-fiscal incentives and tax incentives proposal of promoting industrial agglomeration in zone, On the one hand, Fiscal incentives mainly in the following several:to increase fiscal policy supportion of the national strategic and emerging industries,in order to promote strategic industries accelerated agglomeration; to further standardize financial supportion for the key areas and key projects, in order to optimize structure of financial for the industrial agglomeration; to further improve the mechanism of business incubators or fiscal policy in High-tech Development Zone, in order to accelerate the pace of high-tech industrial agglomeration;to improve the fiscal policy for production, study and research integrated development in development zone; in order to promote the agglomeration.of technology research, development and transformation,and so on; to build a diversified risk investment and financing system. for industrial agglomeration in development; to further improving and supporting the social security system for industrial agglomeration in development zone. On the other hand, tax incentives are the following:to further promote the value-added tax reform, in order to accelerate industrial upgrading in development zone; to further improve the existing preferential tax policies to promote the agglomeration of independent research and innovation of enterprise or industry in developmen; To further improve the export tax rebating policy, in order to promote the diffusion of high technology to the international market; to take tax concessions for transfermation of technology and transforming part it in development zone,in order to promote the agglomeration of scientific and technological achievements in zone;to take of tax incentives of introduction for high-level personnel, in order to promote the concentration of talent in zone; to take some tax incentives for entrepreneurs to invest in zone, in order to promote the accumulation of Venture Capital.

促进开发区产业集聚的财税激励政策研究

摘要4-7ABSTRACT7-10目录11-161 绪论16-28    1.1 研究的背景及意义16-20        1.1.1 研究背景16-18        1.1.2 研究意义18-20    1.2 研究对象、内容、目标及方法20-24        1.2.1 研究对象20-21        1.2.2 研究内容21-23        1.2.3 研究目标23-24    1.3 研究方法选择24    1.4 论文的基本逻辑框架24-25    1.5 研究创新与展望25-28        1.5.1 研究创新25-26        1.5.2 研究展望26-282 国内外研究进展及述评28-36    2.1 国外研究进展28-30    2.2 国内研究进展30-34    2.3 文献评述34-363 开发区发展的理论支撑36-54    3.1 产业的集聚理论---开发区形成与发展的微观基础36-42        3.1.1 产业集聚理论的基本理论框架36-39        3.1.2 产业集聚理论与开发区建设39-42    3.2 增长极理论---由微观到宏观的跨越42-45    3.3 扩散理论---宏观理论的进一步运用45-48    3.4 财税政策对开发区产业集聚的作用机理48-53        3.4.1 财税政策对产业集聚的作用机理48-51        3.4.2 财税政策激励机制下开发区产业集聚动态调整51-52        3.4.3 财税激励政策与开发区产业集聚增长52        3.4.4 财税政策作用下开发区高新技术产业集聚内部结构合理调整52-53    3.5 本章小结53-544 世界发达国家与地区产业集聚财税政策实践与启示54-74    4.1 发达国家和地区财税优惠政策支持开发区产业集聚发展的经验54-65        4.1.1 美国开发区产业集聚财税激励政策实践54-59        4.1.2 欧盟国家开发区产业集聚财税激励政策实践59-61        4.1.3 日本开发区产业集聚的财税集聚政策实践61-62        4.1.4 韩国开发区产业集聚的财税政策实践62-63        4.1.5 台湾地区开发区产业集聚的财税激励政策实践63-65    4.2 发达国家和地区财税政策支持开发区产业集聚的经验借鉴65-68    4.3 世界发达国家与地区开发区产业集聚财税政策对我国的启示68-73        4.3.1 提供税收优惠政策和设立基金支持68-69        4.3.2 完善高新技术中小企业投融资渠道,建立多元化投资体制和风险投资体系69        4.3.3 加强开发区高新技术知识产权的保护69-70        4.3.4 结合创新体系环节,合理运用多种政府财税扶持方式促进开发区技术创新集聚,从而实现产业集聚70-72        4.3.5 推行税收优惠权限下放改革试点,增强支持政策及时性和灵活性72-73    4.4 本章小结73-745 中国国家级开发区产业集聚的现状74-96    5.1 开发区的内涵及职能74-86        5.1.1 开发区的概念及其分类74-83        5.1.2 开发区的功能83-86    5.2 我国国家级开发区产业集聚的动态演变86-92        5.2.1 我国国家级开发区产业集聚的历程86-88        5.2.2 国家级开发区产业集聚的现状88-92    5.3 国家级高新技术产业开发区产业集聚存在的问题92-94        5.3.1 高新技术产业开发区在产业集聚的过程中,存在产业严重雷同的现象92        5.3.2 高新技术产业开发区内集聚了部分技术含量低,缺乏竞争力优势产业92-93        5.3.3 高新技术产业开发区产业集聚的同时,造成资源巨大的浪费93        5.3.4 高新技术产业开发区主导产业集聚定位不明确、产业集聚网络难以有效形成93-94        5.3.5 高新技术产业开发区缺乏良好的创新集聚环境,致使企业缺乏技术创新热94    5.4 本章小结94-966 财税政策激励开发区产业集聚的实证分析与存在的问题96-114    6.1 国家级开发区财税激励与产业集聚的影响因素96-98    6.2 模型的设计及样本选择98-106        6.2.1 指标设置98-99        6.2.2 样本数据的选择99-106    6.3 实证分析结论106-107    6.4 我国开发区产业集聚财税激励政策存在的问题107-111        6.4.1. 开发区产业集聚发展过热,财政投人不足与分散并存107-109        6.4.2 开发区产业集聚的风险投资以政府投入为主、资金来源有限、资本结构单一,未充分发挥民间资本的作用109        6.4.3 税收优惠对开发区高新科技产业集聚的支持在范围、对象、力度、制度等诸方面均存在不足109-110        6.4.4 我国开发区产业集聚过程中,鼓励企业增加研发投人的税收优惠与国外相比存在较大差距110        6.4.5 开发区产业集聚的财税政策激励与其他政策不完全配套,正常执行不到位110-111    6.5 本章小结111-1147 开发区产业集聚的财税激励政策思路及建议114-140    7.1 财政政策制定的基本目标114-115        7.1.1 加强对开发区企业产业集聚化发展,使产业集聚进一步深化分工114        7.1.2 促进开发区特色产业集聚,向专业化、特色化、多元化、互动式方向发展,使开发区产业集聚布局合理114-115        7.1.3 促进开发区内企业技术引进和创新,加强高科技产业集聚115    7.2 财税政策制定的基本原则115-117        7.2.1 财税政策与产业集聚、产业优化升级协同发展原则115-116        7.2.2 财税对开发区内产业集聚优惠政策与公共财政资助能力相适应原则116        7.2.3 适应自主创新特点的原则116-117        7.2.4 财税支持政策要与相关的经济政策相配套原则117    7.3 财税政策制定的总体思路117-119    7.4 近中期促进开发区产业集聚的财政激励政策119-129        7.4.1 加大对国家战略性新兴产业的财政政策支出力度,促进战略性产业加速集聚119-122        7.4.2 进一步规范财政支持的重点领域和重点项目,优化产业集聚的财政扶持结构122-124        7.4.3 进一步完善开发区高新技术企业“孵化器”机制的财政扶持政策,加快高新技术产业集聚步伐124-125        7.4.4 完善开发区产学研一体化发展的财政政策,促使技术研究、开发与转化各方面的集聚125-126        7.4.5 建立开发区产业集聚的多元化风险投融资体制126-128        7.4.6 进一步健全开发区产业集聚配套的社会保障制度128-129    7.5 近中期促进开发区产业集聚的税收优惠政策措施129-138        7.5.1 进一步促进增值税改革,加快开发区产业优化升级129-132        7.5.2 进一步完善现行的税收优惠政策,促进开发区企业或者产业自主研发、创新集聚132-134        7.5.3 进一步健全完善我国出口退税政策,促进高科技向国际市场扩散134        7.5.4 对开发区技术转让、转化环节的税收优惠,以促进开发区科技成果集聚134-135        7.5.5 对开发区引进的高层次人才的税收激励,以促进开发区人才集聚135-136        7.5.6 对开发区创业投资进行税收激励,以促进创业投资的集聚136-138    7.6 本章小结138-1408 结论与展望140-148    8.1 本论文的主要结论140-144        8.1.1 国家级开发区取得主要成就与不足140-142        8.1.2 我国国家级开发区产业集聚142-143        8.1.3 财税激励政策对产业集聚的作用及实证分析143        8.1.4 财税政策激励机制下的开发区产业集聚与升级143        8.1.5 财税激励政策、产业集聚与开发区转型升级143-144    8.2 主要创新144-145        8.2.1 研究方法创新144        8.2.2 理论创新144-145    8.3 研究展望145-148参考文献148-160博士研究生学习期间科研成果160-162后记162-163

  本文关键词：促进开发区产业集聚的财税激励政策研究，由笔耕文化传播整理发布。