促进黑龙江省产业集群发展的财税政策研究

发布时间：2018-01-14 23:27

本文关键词：促进黑龙江省产业集群发展的财税政策研究　出处：《哈尔滨商业大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着经济全球化和国际一体化的加强,以及国际国内经济环境的变化,使得具有新兴产业组织模式的产业集群更引起人们的关注,成为广大学者研究的热点领域。从目前的研究来看,对其研究主要集中在产业集群的形成和发展演变的理论上,而对于其发展过程中起着重要引导和支持作用的具体政策研究较少,因此通过对产业集群发展与财税政策内在联系的研究,可以更好的提出促进产业集群发展的具有可行性和可操作性的政策建议,充分发挥出产业集群的集群效应,提升产业专业化程度,促进企业间合作,提高产业竞争力,从而促进区域,甚至是整个国家的经济持续、稳定发展。通过此研究,不仅可以丰富和发展产业集群相关理论,还可以促进我国财政理论的发展,完善财税政策,促进产业发展,具有重要的理论和现实意义。从产业集群的相关理论入手,运用文献查阅、定性、定量分析、对比研究及实证研究等方法,通过对黑龙江省产业集群发展状况、黑龙江省产业集群发展现行财税政策,以及对黑龙江省产业集群发展与财税政策相关性等的分析,揭示了黑龙江省产业集群发展过程中财税政策存在着财政扶持资金投入结构不均衡、财政扶持资金使用效率不高、税收优惠实施出现歧视现象及税收优惠未形成合力的问题,在借鉴美国、英国和印度均注重科技创新、鼓励中小企业发展的财税政策、以园区为载体的集群政策以及北京推出的科技创新及产业化的一系列产业集群政策和辽宁的整合各类专项资金、通过财政担保及建立省创业投资引导基金和其他相关规定等经验的基础上,提出完善产业集群发展的财政资金投入政策、提高扶持产业集群发展的财政资金投入量、合理规划产业集群各发展阶段的财政投入、健全产业集群发展财政扶持资金监管机制、设置产业集群发展财政扶持资金绩效评价机制、公平实施产业集群发展税收优惠政策、按产业集群发展阶段整合相关税收优惠政策、根据产业集群各发展阶段拓宽税收优惠范围及按产业集群发展阶段调整相关税收激励方式等对策。
[Abstract]:With the strengthening of economic globalization and international integration, as well as the changes of international and domestic economic environment, industrial clusters with new industrial organization model have attracted more attention. From the current research point of view, the research mainly focuses on the formation and development of industrial clusters on the theory. But for its development process plays an important role in guiding and supporting the specific policy research, so through the industrial cluster development and fiscal and tax policy research. Can better put forward to promote the development of industrial clusters with feasible and operational policy recommendations, give full play to the cluster effect of industrial clusters, enhance the degree of industrial specialization, and promote inter-firm cooperation. To improve the competitiveness of industry, thus promoting the regional, and even the whole country's economic sustained and stable development. Through this study, not only can enrich and develop the relevant theory of industrial clusters. It is also of great theoretical and practical significance to promote the development of fiscal theory, improve fiscal and taxation policies and promote the development of industry. Starting with the relevant theories of industrial clusters, this paper uses the methods of literature review, qualitative analysis, quantitative analysis, comparative research and empirical research, through the development of industrial clusters in Heilongjiang Province. The development of industrial clusters in Heilongjiang Province, the current fiscal and tax policies, and the development of industrial clusters in Heilongjiang Province and fiscal and tax policy correlation analysis. It is revealed that the fiscal and taxation policies of Heilongjiang Province are unbalanced in the structure of financial support fund input and inefficient in the use of financial support funds in the process of the development of industrial clusters in Heilongjiang Province. In the United States, the United Kingdom and India all pay attention to scientific and technological innovation, and encourage the development of small and medium-sized enterprises in the fiscal and taxation policies in the United States, the United Kingdom and India. The cluster policy with the park as the carrier, a series of industrial cluster policies of scientific and technological innovation and industrialization launched in Beijing and the integration of various kinds of special funds in Liaoning Province. Based on the experience of financial guarantee and establishment of provincial venture capital guide fund and other relevant regulations, this paper puts forward a financial investment policy to improve the development of industrial clusters. Improve the amount of financial investment to support the development of industrial clusters, rationally plan the financial input of industrial clusters at various stages of development, and improve the supervision mechanism of financial support funds for the development of industrial clusters. Set up industry cluster development financial support fund performance evaluation mechanism, fair implementation of industrial cluster development tax preferential policy, according to the industrial cluster development stage of integration of related tax preferential policies. According to the development stages of industrial clusters, we should broaden the scope of tax incentives and adjust the relevant tax incentives according to the development stages of industrial clusters.
【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】：2014
【分类号】：F127;F812.0

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