A Research Of The Fiscal And Taxation Policy To Promote The Transformation Of Scientific And Technological Achievements In Inner Mongolia

Along with the arrival of knowledge-based economy, the development of science and technology has become a decisive factor to enhance the comprehensive national strength. Countries around the world are actively adopting various strategies to promote the transformation of scientific and technological achievements, relying on scientific and technological innovation. The transformation of scientific and technological achievements will promote the progress of the society and the rapid development of economy. Developed countries are trying to promote their scientific and technological innovation, and developing countries are also looking forward to have an advantage in the new round of transformation of scientific and technological achievements. Therefore, from the perspective of macroeconomic regulation and control, governments are trying to set up effective policies to promote the transformation of scientific and technological achievements, combining the theory of economic growth.Transformation of scientific and technological achievements has obvious differences between the east region and the west region. The eastern coastal developed cities have opened to the outside world to a great degree, have absolute advantages in absorbing the international advanced-level technologies, and at the same time, they enjoy more preferential tax policies of our country. Therefore, it’s obvious that the ability of the transformation of scientific and technological achievements is better than that in other regions, while it’s lack of driving force to promote the transformation of scientific and technological achievements in the Midwest region. Inner Mongolia, as an important strategic fulcrum of the rising of the Midwest, its development of science and technology plays a vital role in promoting the development of the whole Western region. At the same time Inner Mongolia is an important output base of energy and mineral in China, but the current economic and social development gets into "rich poverty". According to the basic principles of public finance, and rules of market economy, and fiscal functions, how to improve the ability of the transformation of scientific and technological achievements to break through the dilemma is a focus in the study of this article.Starting from the fiscal and taxation policy and the transformation of scientific and technological achievements in Inner Mongolia, this article analyzes the existing problems and reasons; and facing these opportunities, with the pivot of establishing the effective scheme to improve the fiscal and taxation policies in order to promote transformation of scientific and technological achievements, this article does the following research.Based on the particularity of the intermediary organizations in the system of scientific and technological achievements transformation in Inner Mongolia, an important innovation of this article is building the "five-coupling-element four-helix model". As science and technology is relatively backward in Inner Mongolia, along with the socialization of public power, intermediary organizations play an increasingly important role in helping the government function its public service. Therefore, in the four helix, intermediary organizations play a double function of both adhesive and catalyst in the process of collecting resources gradually, and accelerate the scientific and technological cooperation and innovation of each helix effectively. Transformation of scientific and technological achievements into a bottleneck in Inner Mongolia is due to the factors of capital, technology, policy, and environment, and therefore the intermediary organizations can combine these helix from finance, risk insurance, technical services, technical advice, information communication and many other aspects so as to promote technology innovation in enterprises, improve the ability in the transformation of scientific and technological achievements in universities and research institutes, and to assist the government exert economic and social service function. Then how to coordinate the interests distribution relations of the five-coupling elements, and establish the incentive system to promote the transformation of scientific and technological achievements through the fiscal and taxation policy? Chapter Six solves this problem systematically. Based on system of supply and demand, the research sets up game-play distribution model under the influence of the fiscal and taxation policy. It gives out feasible solutions to some key problems, such as how to solve the problem of the status of intellectual property rights in scientific and technological achievements, how to set up the incentive system, how to inspire innovation source in each system, and how to establish the interest relationship system.The aim of establishing the Game-play Model of benefit allocation to promote the transformation of scientific and technological achievements by the fiscal and taxation policies in Inner Mongolia is to improve the developing level of regional economy, and make the regional comprehensive economic strength rise steadily. For this purpose, using the theory of Dissipative Structure and Entropy combined with the method of factor analysis, through the establishment of secondary indicators dimension in three systems, the research builds the dynamic functional mechanism system of the fiscal and taxation policy, scientific and technological achievements transformation, and the regional economic developing level. On the basis of the empirical results, this research arrives at the relationship, effect, function and contribution among these aspects, and finds the strategic orientation of the fiscal and taxation policies. In order to further improve the fiscal and taxation policy system scientifically and reasonably, this paper gains some enlightenment on our shortcomings and improvement by comparing the laws, regulations, modes, and function of the fiscal and taxation policy in the course of transformation of scientific and technological achievements both at home and abroad, which lays a foundation for Inner Mongolia to find the optimal path, based on its own shortcomings. Under the enlightenment of successful experience, in order to exert the regional characteristics better in the process of improving the fiscal and taxation system, and to remove its disadvantages using its advantages gradually, this research chooses the key industries in Inner Mongolia, coal energy industry and high-tech materials ndfeb, to do the research of fiscal and taxation policy. Inner Mongolia is an important base of coal and rare earth in our country, and the regional economic development mainly depends on the resources for a long time, with less scientific and technological achievements, and less deep-processing and high-value-added goods in energy, new materials and other fields, which results in the slowing down of economic growth in recent years. Therefore, from the relationship, function, influence and contribution among coal oil, rare-earth permanent magnetic material and the fiscal and taxation system, this paper discusses how to establish a complete set of corresponding mechanism for specific industry using the fiscal and taxation policy. Based on the previous research, from the goal of promoting transformation of scientific and technological achievements through the fiscal and taxation policy, this paper constructs the framework of fiscal and taxation system, improving the system of fiscal policy and tax policy. This study is expected to lay the foundation to promote industrial upgrading, improve the level of regional economic development, and speed up into the ranks of the developed cities in Inner Mongolia Autonomous Region, and thus finally to make an outstanding contribution to the rising of the Midwest.