Research On The Fiscal And Taxation Policy Of The Transformation Of China’s Industrial Development Mode

Since the reform and opening up, China has undergone the full bloom of economic growth during the three decades. Today, the consumption structure is upgrading gradually from food and clothing to housing and transportation. China is in the stage of intensifying heavy industry, which is the current status of China’s economic development. The development of heavy industry and the rapid growth have brought a series of problems to China China’s economy presents the characteristics of extensive growth which has caused worldwide concern. Sustainable development has been a heated discussion on a global scale. Following the global trend of sustainable development, the concepts of the new road to industrialization with Chinese characteristics and the scientific outlook on development were proposed in China. Now, the transformation of China’s industrial development mode has been done for10years. However, the haze in the north area and the water pollution in Shanghai’s huangpu river are still a focus of people at the moment. Whether the mode of industrial development in our country has been changed? To what degree do the work of transformation progress? What are the key points of the transformation? Whether the fiscal and taxation policies have played a significant role? What kind of fiscal and taxation policies can speed up the transformation? These series of questions are worthy thinking and discussing.Based on the extensive collection and comprehensive analysis of the theories of economic growth, sustainable development and the transformation of economic development mode from domestic and foreign scholars, the advanced experience of promoting the transformation of development mode in the United States and Japan are summarized and explained, and the overall understanding of the transformation has been obtained. In addition, this paper chooses the combining research methods of normative analysis and empirical analysis to evaluate the transformation of China’s industrial development from2000to2009and analyze the role of the fiscal and taxation policy in China, which has answered the series of problems mentioned above.The main contents and the innovation points are as follows:1. The overall understanding of the transformation of industrial development mode has been summarized.Based on the theories of economic growth, the transformation of economic development mode, the new road to industrialization with Chinese characteristics and the scientific outlook on development, this paper summaries the overall understanding of the transformation, which considers that economic growth, technology innovation, human capital, industrial structure adjustment and industrial upgrading, resource saving and environment friendly are the key points of the transformation. Then the policy system of facilitating the transformation is outlined, which can provide reference for the theoretical research and practical work on the transformation.2. An index system for the transformation is established and the transformation of China’s industrial development mode is evaluated.The construction of an index system for the transformation is a foundation work to promote the transformation and realize the process control. However, few researchers concerns designing an evaluation index system to evaluate the change effect. Differing from a large number of qualitative researches before, this paper constructs an evaluation index system of China’s industrial development pattern. Then the pattern from2000to2009is evaluated from the aspects of economic foundation; human capital levels; independent innovation capability; industrial structure adjustment and upgrading; resources and environment and people’s living standards. The research obtained that China’s industrial development pattern has been changing in recent ten years. There are also some problems such as the ability of against external crisis is not strong; the effect of industrial structure adjustment is unsatisfactory and the conversion rate of independent innovation achievements is not high. The conclusions are expected to provide reference for the theoretical research and practical work on the transformation.3. The promotion of the fiscal and taxation policies to the transformation in our country has been studied by the empirical analysis in all-round and systematic angles. In the previous studies on the fiscal and taxation policy to promote the transformation, there are more theoretical analysis and less empirical analysis, more single perspective of empirical analysis and less comprehensive empirical study. This paper describe the transformation from the aspects of economic growth, technology innovation, human capital, industrial structure adjustment and industrial upgrading, resource saving and environment friendly, and empirical research on the promotion of the fiscal and taxation policies to the five aspects in China from1998to2010. The conclusions are expected to answer the issues mentioned above and provide scientific basis for putting forward the targeted policy suggestions.4. The targeted fiscal and taxation policy suggestions to promote the transformation of industrial development pattern in our country are proposed.Based on the theoretical basis, overall understanding, evaluation conclusions and the empirical research conclusions, in view of industrial economic growth, technology innovation, human capital, industrial structure adjustment and industrial upgrading, resources and environment which are the key points of the transformation, this paper puts forward the targeted fiscal and taxation policy suggestions to promote the transformation of industrial development pattern in our country one by one. At last, these suggestions have been summarized and the figure of fiscal and taxation policies for facilitating the transformation has been described.