| The strategic and emerging industries is with major technological breakthrough anddevelopment demand as the foundation, great development potential, good comprehensive benefits,with low energy consumption industry. It has strategic and emerging characteristics, in the beginning,highly risk and high technology,with development of strategic and emerging industries. It is difficultto play the correct guidance with market mechanism. It need government’s participation and support.In order to express the central to emerging industries of strategic importance. The councilpromulgated “speeding up the cultivation and development of new industries of strategic decisions”,According to the central government, the Ministry of Finance research tax policy system toaccelerate cultivation and development of strategic and emerging industries. Establish from fiscaland tax policy, industrial policy, talent policy, financial policy and so on. Constructing a policysystem to support the development of strategic emerging industries.This article mainly analyzes the Chongqing city to develop emerging industries of strategicfinancial support policies. By reading a lot of domestic and foreign literature, analysis of China’sfiscal policies and measures to support emerging industries of strategic importance. And analysis ofthe support of strategic emerging industries tax policy, fiscal expenditure policy and Research ongovernment procurement policy to the main developed country, burgeoning industrialized countryand China Yangtse River Delta, Pearl River Delta region. By comparative analysis, through theanalysis of these countries and area policy application, for Chongqing implementation of thesepolicies and measures to provide some reference. Promoting Chongqing in the development ofemerging industries of strategic policy to use financial means more rich, implementation Chongqingfiscal policy and industrial policy combination. The final analysis of Chongqing area of Finance andtax supporting policy shortcomings, for Chongqing to perfect finance to support strategic emergingindustries provide some insights.This paper is mainly divided into seven parts：The first part is the introduction, mainly from the background and research meaning, researchthe technology roadmap and summary domestic and international literature.The second part, From the basic theory research, provides the theoretical basis for this paperanalysis.The third part,the analysis of emerging industries of strategic choice andevaluation.from Chongqing the development of strategic emerging industries present background,providing the basis for policy design.The fourth part, developing the emerging industries of strategic’s financial policy, Through analysis of financial policy, a comprehensive grasp of policy background and problems.The fifth part, It analyzes the domestic and foreign strategic emerging industry financial supportpolicy. Through the United States, European Union, Japan and other developed countries, India,Russia and other emerging economies, the Yangtze River Delta, the Pearl River Delta region and thedomestic development of strategic emerging industries fiscal policy analysis. Form the analysis, itoffers the draw lessons for the Chongqing finance policy.The sixth part, The suggestion of Chongqing emerging industries of strategic’s financialpolicy.The seventh part, concludes. |
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