A Study Of Tax Policy To Accelerate The Development Of New Strategic Industries

Since the outbreak of the global financial crisis, countries have produced a series of government plans to rescue the economy, and they have together rest their hopes on the real economy, expecting to restore economic growth through the real economy. All the real economy, the emerging industries of strategic importance has become the development emphases, and these industries are the most sophisticated ones internationally recognized to drive the next generation of technical and economic development. And also countries expect to seize the economic high point through the new round of technological competition. China also focus on the development of emerging industries of strategic importance, and Premier Wen had pointed out emphatically in the "make science and technology to lead the sustainable development of China" that China is bring the seven industries of energy saving and environmental protection, new generation of information technology, biology, high-end equipment manufacturing, new energy, new material and new energy vehicles into the category of the emerging industries. Therefore, under the background of effectively changing in pattern of economic growth, how to support the development of the emerging industries of strategic importance should attract wide attention.It's well known that the market failure will have the adverse impact on the process of the development and independent innovation of correlative enterprises. Therefore, the Government must reach out the visible hand to control and rationalize the allocation of resources, and as an important way, the tax policy is of immense significance for the promotion of the development of the emerging industries of strategic importance. How to optimize the tax policy to further encourage the development of the emerging industries is a realistic problem that needs to be resolved. The author has summarized the laws of development of the emerging industries of strategic importance and analyzed the present relevant tax policy, and also revealed the existing problems of the tax policy for the emerging industries. In addition, the author has done the theoretical study and the effect analysis on the tax policy, and offered some advice for tax policy in order to further improve the development of the emerging industries.The paper has been divided into six parts: PartⅠ:The introduction. It includes the background of selecting the topic, the research contents and methods, and the literature review in home and abroad.PartⅡ:The study on tax policy theory about promoting the development of the emerging industries of strategic importance. After defining and summarizing the meaning and characteristics of the emerging industries, we found that the seven emerging industries have strategic, innovative and industry upgrading features. And we also summed up the law of the development of the emerging industries at the different stages. Meanwhile, by analyzing the Neoclassical Market Failure Theory, Keynesian Theory, and the New Theory of Economic Growth, we revealed the tax policy is necessary for encouraging the development of the emerging industries.PartⅢ:strategic development of new industry study on tax policy. This part of the present situation of our strategic emerging industries, the present situation of tax policy, and points out that at present our country combed the tax policy of strategic emerging industry problems in:missing specifically for strategic emerging industries of tax offers policy, and tax legal status comparison low, and missing technology innovation talent of personal income tax offers, and venture capital of tax efforts insufficient, and missing research phase combination of tax policy, the transformation of scientific and technological achievements on tax supported problemPartⅣ:strategic tax policy effect analysis of new industries. Chapter you have selected Douglas production function to idealized model analysis of the effect of the strategic industries. Use mathematical derivation way to test for enterprise development turnover tax and income tax the effect size effect.Part v:recommendations of the tax policy of promoting strategic industries. According to the results of the study in China, propose optimized strategic ideas and policy recommendations to new industry tax policy in China, from general principles, basic ideas, recommendations and specific proposals and measures on perfection.PartⅥ:conclusion and prospect.