论文标题:促进高新技术产业化的财税政策研究
The Research in Policy of Finance and Tax about Promoting Industrialization of New and High Technology
论文作者 郭洁
论文导师 方荷生,论文学位 硕士,论文专业 财政学
论文单位 苏州大学,点击次数 40,论文页数 47页File Size2461k
2004-03-01论文网 http://www.lw23.com/lunwen_55459137/ 高新技术产业化,技术创新,财税政策,税收优惠
The industrialization of new and high technology,Technological innovation, The policy of finance and tax,Preferential tax policy
随着经济全球化的趋势明显增强，由技术进步引发的产业革命正深刻地改变着人类社会经济和生活面貌，技术创新对经济增长的贡献日益突出，高新技术产业化成为知识经济时代经济增长的核心，也成为国际竞争的关键因素。高新技术及其产业化是综合性的、社会性的，其形成与实现在很大程度上依赖于社会整体环境尤其是政府能否营建一种创新环境。世界各国为取得更有利的国际分工地位，竞相调整产业结构与技术结构，采用各项政策激励全社会对高新技术领域加大投入力度、扩大应用领域，而财税政策是其中重要的政策之一。 要研究我国促进高新技术产业化的财税政策不仅要借鉴科技发达国家的成功经验，更要结合我国的具体国情和体制特征。我国政府对推动高新技术产业化已采取了一系列的财税政策，如财政拨款、税收优惠、资金扶持等，并取得了一定的成效，但与发达国家相比还有很大的差距。本文在介绍与高新技术产业相关的三个概念及为发展高新技术产业化财税政策的重要性寻找依据的基础上，比较分析了美国和日本两大科技强国促进高新技术产业化所采取的财税政策，借鉴他国成功经验并结合我国国情，提出了在加大财政投入力度的同时要优化科技投入结构、运用好政府采购政策、改革并完善税收优惠等建议，具有一定的现实指导意义。
As the trend of the economic globalization strengthens obviously, the Industrial Revolution caused by the technological progress is changing the economy of human society and life feature deeply, Contributing stressing day by day, the industrialization of new and high technology becomes the core of the economic growth in era of knowledge-driven economy to economic growth of technological innovation, Become the key factor of international competition too. The new and high technology and industrialization are comprehensive, social, It forms and realize that depends on social integrated environment, especially government and could build a kind of innovative environment to a great extent. Every country in the world competitively adjust industrial structure and technological structure in order to make more favorable international division position, Adopting every policy encourages the whole society to increase putting to the field of new and high technology into, expand the application, The policy of finance and tax is one of the important policies among them .Should study our country to not merely use the successful experience of the scientific and technological developed country for reference while promoting the policy of property tax of industrialization of new and high technology, Should combine the concrete national conditions of our country and system characteristic even more. Our government is to driving the industrialization of new and high technology to already adopted a series of policies of finance and tax, For instance financial allocations, preferential tax policy, the fund is supported etc., and has made certain effect, But there is very great disparity compared with developed country. This text at three a piece of concept and for developing new and high technology industrialization finance and tax the importance searching the foundations of bases of policies who introduction correlate with new high-tech industry, And Japan No. two promote new and high technology policy of property tax that industrialization take U.S.A. comparative analysis, Use thesuccessful experience of other country for reference and combine the national conditions of our country, Have proposed that will optimize the structure of input in science and technology and use good government procurement policy, reform and perfect tax revenues favourably etc. to propose while strengthening the input power of the finance, Have certain realistic directive significance.
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