支持信息技术产业发展的财税政策研究

发布时间：2018-01-14 07:40

本文关键词：支持信息技术产业发展的财税政策研究　出处：《中原工学院》2017年硕士论文　论文类型：学位论文

【摘要】：“十三五”时期是我国经济发展的机遇期,信息技术产业在这段时间内的发展面临着机遇的同时也面临着诸多挑战,若想大有作为就需要在已有基础上进行新的突破。而新的突破离不开政策的引导和支持,尤其是财税政策对技术研发和创新的支持。本文首先界定了信息技术产业的概念,通过对新制度经济学理论、公共产品理论和外部性理论的分析奠定了理论基础,并通过政府转移支付政策、政府采购政策与税收政策这三种政策工具来分析财税政策是如何支持信息技术产业的发展。接着对我国信息技术产业的发展历史进行了梳理,发现无论是在起步阶段还是在快速发展阶段,政府对信息技术产业发展的重视度都很高,不时会发布一些政策文件来促进信息技术产业的发展,之后从宏观政策环境和财税优惠政策两方面对我国支持信息技术产业发展的政策进行整理,并分析了在现行财税政策下我国信息技术产业的发展情况,可以看出财税政策的实施能够促使信息技术产业规模扩大、产业结构优化、产业技术突破创新。然而,财税政策仍有需要改进的地方。从总体上来说,财税政策针对性不强、创新性不高;从具体的政策工具上来说,研发投入优惠力度不大,不具有“普惠性”,对投融资的税收激励不到位,消费政策对信息技术产业发展的引导作用不够明显。本文对美国、印度和韩国的信息技术产业发展概况以及支持其发展的相关财税政策予以整理分析,发现他们对战略规划与财税政策的贯穿一致十分重视,在研发投入上给予特别税收优惠,对于亏损结转期的期限较长,政策性金融支持力度很大,因而能够促进信息技术产业的良好发展。最后,基于理论基础,结合我国支持信息技术产业发展的财税政策现状,借鉴国外的先进经验,本文对支持我国信息技术产业发展的财税政策提出了几点建议。在思路上,从强化市场失灵领域的政府引导服务、推行财税普惠、促进产融结合三方面来优化财税政策;在具体措施上,则注重需求侧的财政政策支持,完善支撑信息技术产业需求的政府采购制度,使财政资金支持方式多样化,加大研发费用的相关扣除率及范围,对技术交易活动给予税收优惠,营造多层次多元化的金融支撑环境。
[Abstract]:The period of the 13th Five-Year Plan is an opportunity period for China's economic development. During this period, the development of the information technology industry is faced with opportunities as well as many challenges. If we want to make great achievements, we need to make new breakthroughs on the basis of the existing ones, and the new breakthroughs cannot be separated from the guidance and support of the policies. In particular, fiscal and taxation policies support technology research and development and innovation. Firstly, this paper defines the concept of information technology industry, through the new institutional economics theory. The analysis of the theory of public goods and the theory of externality has laid the theoretical foundation, and through the government transfer payment policy. Government procurement policy and tax policy are three kinds of policy tools to analyze how fiscal and tax policies support the development of information technology industry. It is found that both in the initial stage and in the rapid development stage, the government attaches great importance to the development of the information technology industry, from time to time will issue some policy documents to promote the development of the information technology industry. Then from the macro policy environment and fiscal and tax preferential policies to support the development of information technology industry in China to collate the policies and analysis of the current fiscal and tax policies of the development of information technology industry in China. It can be seen that the implementation of fiscal and taxation policies can promote the expansion of information technology industry scale, industrial structure optimization, industrial technological breakthrough and innovation. However, fiscal and taxation policies still need to be improved. The fiscal and taxation policy is not targeted and innovative; From the specific policy tools, R & D investment incentives are not enough, not "inclusive", and the tax incentives for investment and financing are not in place. Consumption policy is not enough to guide the development of information technology industry. This paper analyzes the general situation of the development of information technology industry in the United States, India and South Korea, as well as the related fiscal and tax policies to support its development. It is found that they attach great importance to strategic planning and fiscal policy, give special tax preference to R & D investment, have a longer period of carrying over losses, and have a strong financial policy support. Therefore, it can promote the good development of the information technology industry. Finally, based on the theoretical basis, combined with the current situation of fiscal and taxation policies supporting the development of information technology industry in China, learn from the advanced experience of foreign countries. This paper puts forward some suggestions to support the development of information technology industry in our country. On the way of thinking, we should strengthen the government guidance service in the field of market failure and promote the financial and tax benefits. Promoting the combination of industry and finance to optimize fiscal and taxation policies; In the specific measures, we focus on the demand side of the financial policy support, improve the support of information technology industry demand of the government procurement system, make the financial funds to support the diversification of ways to increase R & D expenses related deduction rate and scope. Technology trading activities to give tax incentives, to create a multi-level and diversified financial support environment.
【学位授予单位】：中原工学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.0;F426.6

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