黑龙江省高新技术产业发展的财税政策研究

发布时间：2018-03-21 01:47

本文选题：高新技术　切入点：技术产业　出处：《哈尔滨商业大学》2013年硕士论文　论文类型：学位论文

【摘要】：大力推进高新技术产业集中开发区的建立,充分发挥科技、人才、产业和区位优势,加快科技创新体系建设,抢占战略性新兴产业制高点,是黑龙江省“十二五”时期社会经济发展的重要目标之一。近年来,黑龙江省科技事业与高新技术产业取得了显著的成效,但与发达国家和国内先进省区相比仍存在较大差距。黑龙江省现行财税政策对高新技术产业的发展发挥了重要的推动作用,然而部分制度与高新技术产业发展状况已不相适应。分析黑龙江省高新产业财税政策缺陷,调整与完善现行财税制度,提出符合黑龙江省高新技术产业现状的具体财税措施,在发展区域经济理论、高新技术产业理论等方面具有重要的理论意义。同时为政府决策提供政策参考和理论依据,对促进黑龙江省高新技术产业又好又快发展具有一定的现实意义。财税政策作为调控宏观经济运行的政策工具,对促进高新技术产业发展具有极为重要的现实意义,黑龙江省高新技术产业的发展与财税政策扶持有着密切的关系,但仍存在诸如财政科技拨款强度较低、支出比重过小和税收优惠政策范围狭窄、条件过高等政策缺陷或问题,未充分发挥出财税政策对高新技术产业的的杠杆作用。运用要素分析、实证分析与比较分析等研究方法,结合黑龙江省高新技术产业与现行财税政策的相关数据,通过线性回归分析,发现并总结当前财税政策存在的问题。实践中,美、英、法、日等发达国家及我国中关村科技园、天津滨海新区、长春高新区等先进高新区采取诸多财税政策支持本国和地区高新技术产业的发展,如实施研发费用加计扣除、设立财政专项账户、健全政府采购体系、制定多种税收优惠政策等,对黑龙江省制定本地区的财税政策具有一定的启示作用。通过借鉴国内外成功的财税政策经验,提出扶持黑龙江省高新技术产业的具体财税政策建议,即提高财政科技拨款效益、设置财政专项账户、构建现代政府采购体系、完善相关税收优惠制度、优化中小科技企业财税制度等。
[Abstract]:Vigorously promoting the establishment of a centralized development zone for high-tech industries, giving full play to the advantages of science and technology, talent, industry and location, speeding up the construction of scientific and technological innovation systems, and seizing the commanding heights of strategic emerging industries. It is one of the important targets for the social and economic development of Heilongjiang Province during the 12th Five-Year Plan period. In recent years, the scientific and technological undertakings and high-tech industries in Heilongjiang Province have achieved remarkable results. However, compared with developed countries and advanced provinces and regions in China, there is still a big gap. The current fiscal and taxation policies in Heilongjiang Province have played an important role in promoting the development of high-tech industries. However, some systems are no longer suitable for the development of high and new technology industries. This paper analyzes the defects of the fiscal and taxation policies of high and new technology industries in Heilongjiang Province, adjusts and perfects the current financial and tax systems, and puts forward specific fiscal and tax measures in line with the present situation of high and new technology industries in Heilongjiang Province. In the development of regional economic theory, high-tech industry theory and other aspects of important theoretical significance. At the same time for government decision-making policy reference and theoretical basis, It has certain practical significance to promote the development of high-tech industry in Heilongjiang province. As a policy tool to regulate and control the macro-economic operation, fiscal and taxation policies have a very important practical significance in promoting the development of high-tech industries, and the development of high-tech industries in Heilongjiang Province is closely related to the support of fiscal and taxation policies. However, there are still some policy shortcomings or problems, such as the low intensity of financial and technological allocations, the small proportion of expenditure, the narrow scope of preferential tax policies, and the excessively high conditions. Not giving full play to the leverage effect of fiscal and taxation policy on high-tech industry. Using the research methods such as factor analysis, empirical analysis and comparative analysis, combining the relevant data of high-tech industry and current fiscal and taxation policy in Heilongjiang Province, Through linear regression analysis, we find and summarize the problems existing in the current fiscal and taxation policies. In practice, the United States, Britain, France, Japan and other developed countries and China Zhongguancun Science and Technology Park, Tianjin Binhai New area, Advanced high-tech zones such as Changchun High-Tech Development Zone and other advanced high-tech zones have adopted a number of fiscal and tax policies to support the development of high-tech industries in China and the region, such as the implementation of research and development expenses plus deductions, the establishment of special financial accounts, and the improvement of the government procurement system. The formulation of various preferential tax policies has a certain enlightening effect on the formulation of fiscal and taxation policies in this region in Heilongjiang Province. By learning from the successful fiscal and tax policy experience at home and abroad, The specific fiscal and taxation policies to support high-tech industries in Heilongjiang Province are put forward, that is, to improve the benefit of financial science and technology appropriation, to set up special financial accounts, to construct a modern government procurement system, and to perfect the preferential tax system. Optimize the financial and taxation system of small and medium-sized science and technology enterprises.
【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】：2013
【分类号】：F812.7;F127

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