支持战略性新兴产业财税政策国际经验及借鉴

发布时间：2018-05-21 08:43

本文选题：战略性新兴产业 + 财税政策　；参考：《地方财政研究》2015年06期

【摘要】：本次共搜集了34个(25个发达国家、9个发展中国家或地区)国家和地区新能源、信息技术、新材料等9个行业共93个产业案例样本及相关的财政支出、税收、公共债务和公共资源等8个政策信息,运用描述性统计与分析统计方法,总结财税政策的特征与规律,得出三个重要结论:一是财政支出、税收等财税政策工具都具有促进战略性新兴产业发展的效果,支持力度越大,绩效越好。二是财政支出政策最有效,短期内财政支出的直接作用方式更有效,中长期内财政支出的间接作用方式更有效。三是税收政策在短期内的作用不明显,在市场发育较成熟的条件下更能发挥作用。世界主要国家和地区发展战略性新兴产业的财税政策的基本经验概括为"三个注重":一是注重多种财税政策工具的配套使用;二是注重与其它公共政策的协调配合;三是注重选择合适的财税政策工具。
[Abstract]:A total of 34 countries and regions (25 developed countries and 9 developing countries or regions) have collected 93 sample cases of new energy, information technology, new materials, and related financial expenditures, taxes, etc. Eight policy information, public debt and public resources, are used to sum up the characteristics and laws of fiscal and taxation policies by means of descriptive statistics and analytical statistics, and three important conclusions are drawn: first, fiscal expenditure, Fiscal and tax policy tools such as taxation have the effect of promoting the development of strategic emerging industries, the stronger the support, the better the performance. Second, the fiscal expenditure policy is the most effective, the direct action mode of the fiscal expenditure in the short term is more effective, and the indirect action mode of the fiscal expenditure in the medium and long term is more effective. Third, the role of tax policy is not obvious in the short term, but more effective under the condition of mature market development. The basic experiences of developing strategic emerging industries in major countries and regions in the world can be summarized as "three emphases": first, paying attention to the matching use of various fiscal and tax policy tools, second, paying attention to the coordination with other public policies; Third, pay attention to the choice of appropriate fiscal and tax policy tools.
【作者单位】：财政部财政科学研究所;
【分类号】：F276.44;F811.0

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