黑龙江省物联网产业发展的财税政策研究

发布时间：2018-01-23 14:27

本文关键词： 物联网产业财政政策税收政策　出处：《哈尔滨商业大学》2017年硕士论文　论文类型：学位论文

【摘要】：2017年政府工作报告指出,加快大数据、云计算、物联网应用,以新技术新业态新模式占据现阶段经济发展的重要位置。物联网(InternetofThings,1OT)自2005年第一次被提出就一直是各国关注的重点,中国开始称其为"传感网",在以互联网引导经济的发展的今天,物联网对世界经济的影响不可忽视。物联网现在在全球人民大的日常生活中占据非比寻常的地位,大到卫星通讯,小到电信的发展,以及日益流行起来的摩拜、OfO单车。在全球经济疲软的今天,它所能达到的市场份额将超过万亿级,推动着全世界经济的发展。因此,怎样依助物联网产业的东风发展壮大本国的经济成为各国关注的问题。2011年7月工业和信息化部与黑龙江省人民政府签订了《加快推进黑龙江省工业和信息化发展战略合作框架协议》,紧随国家的步伐,将物联网产业作为重点发展产业之一,物联网作为新兴产业,财税政策在其发展过程中起着至关重要的作用。因此,亟待研究现行相关财税支持产业发展政策。根据黑龙江省物联网产业发展的现状,从配第一克拉克理论、幼稚产业保护理论、税收调控理论入手,通过实证分析、国内外比较分析等研究方法,对黑龙江省物联网产业现行的财税政策及其问题进行了较详尽的分析研究,发现存在的主要问题是缺乏行之有效的财税支持政策,专财政投入分散投融资平台不健全,财政预算覆盖面窄政府资金压力大,税收政策在产业扶持上缺乏针对性,税收优惠对象不明确难以形成产业园区等,探讨了存在问题的成因,如财政支持力度不足,财政预算监管不力资金效率低下,享受税收优惠的企业认定难度大,政策对物联网优秀人才引力不强。通过借鉴美国、欧盟、日韩等国家国家以及江苏、辽宁省和陕西省加快当地物联网发展的财税政策,得出应注大政方针的政策颁布和具体情况相结合,注重于规模效应加快产业园区建设,注重产学研一体化形成产业链经济,注重人才的培养和引进等有益经验。最后,结合黑龙江省物联网产业的实际现有存在的物联网政策、这些政策的问题及问题产生的成因,提出如何改善黑龙江省物联网产业的财税政策的对策措施,包括增加加大物联网产业创新层面的投入,拓宽物联网产业发展的融资渠道,完善物联网产业人才引进的财税政策,建立和完善有示范效应的产业园区策等措施。
[Abstract]:In 2017, the government work report noted that the acceleration of big data, cloud computing, Internet of things applications. The Internet of things (Internet of things) occupies an important position in the current economic development with new technologies and new business patterns. Since 2005, 1OT) has been the focus of attention of all countries. China began to call it "sensor network", which leads the development of economy by the Internet today. The impact of the Internet of things on the world economy cannot be ignored. The Internet of things now occupies an unusual place in the daily lives of people around the world, ranging from satellite communications to the development of telecommunications and the increasingly popular mobike. OfO bicycle. In the global economic weakness today, its market share will reach more than trillion levels, promoting the world's economic development. In July 2011, the Ministry of Industry and Information Technology and the people's Government of Heilongjiang Province signed the "accelerate the Promotion of Heilongjiang Province Industry and letter". "Framework Agreement for Strategic Cooperation in Information-Based Development." Following the pace of the country, the Internet of things industry as one of the key development industries, the Internet of things as a new industry, fiscal and taxation policies in its development process plays a vital role. According to the current situation of the development of the Internet of things industry in Heilongjiang Province, starting with the first Clark theory, infant industry protection theory, tax control theory. Through empirical analysis, comparative analysis at home and abroad and other research methods, the current fiscal and taxation policies and problems of the Internet of things industry in Heilongjiang Province are analyzed and studied in detail. It is found that the main problems are the lack of effective fiscal and tax support policies, the lack of specialized financial investment and decentralized investment and financing platform, and the pressure on government funds to narrow the coverage of the financial budget. The tax policy in the industry support lack of pertinence, the tax preferential object is not clear and difficult to form the industrial park, discussed the causes of the problems, such as insufficient financial support. The financial budget supervision is weak, the capital efficiency is low, the enterprise that enjoys the tax preference is difficult to identify, the policy has not strong attraction to the outstanding talents of the Internet of things. By learning from the United States, the European Union, Japan and South Korea and other countries, as well as Jiangsu. Liaoning Province and Shaanxi Province to speed up the development of local Internet of things fiscal and taxation policies should be stressed on the promulgation of major policies and the combination of specific circumstances, focusing on the scale effect to speed up the construction of industrial parks. Pay attention to the integration of industry, college and research to form an industrial chain economy, pay attention to the cultivation and introduction of talents and other useful experiences. Finally, combined with the actual existence of the Internet of things industry in Heilongjiang Province, the existing Internet of things policy. The problems of these policies and the causes of the problems, put forward how to improve the fiscal and taxation policies of the Internet of things industry in Heilongjiang Province, including increasing investment in the innovation level of the Internet of things industry. It is necessary to broaden the financing channels for the development of the Internet of things industry, perfect the fiscal and taxation policies for the introduction of talents in the Internet of things industry, and establish and perfect the industrial park policies with exemplary effects.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F49;F812.0

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