Fiscal Policy Studies Of The Development Of China’s High-tech Industry

The high-tech industry is the pillar industry of the knowledge-based economy, willbecome a major economic growth point and the main driving force for sustainabledevelopment in the future. Important goal of the country should continue to furtherincrease the fiscal and taxation policies to support efforts of the high-tech industry topromote the rapid development of high-tech industries to accelerate scientific andtechnological innovation system, to seize the strategic emerging industry high ground,to achieve socio-economic development in ChinaCountries (regions) have been fiscal and taxation policies as a to adjustmacroeconomic performance, regulation of socio-economic, pull the optimization andupgrading of industrial economy, fiscal policy has important practical significance topromote the development of high-tech industries. Government by means of financialsubsidies, government procurement, finance a special fund, and the tax incentivesand other fiscal policy tools to inject the necessary capital and human resources,research and development activities for high-tech enterprises.However, the currentfiscal policy system still exist many problems, there is no better play to the fiscal andtaxation policies to promote the development of high-tech industries leverage.Therefore, China needs to be improved current fiscal and tax policy system, promotethe development of high-tech industry, a major strategic goal of science andtechnology.Through the analysis with the Finance and Tax Law theory, fiscal and taxationpolicies to improve the high-tech industry development through detailed theoreticalanalysis. First, classification and characteristics from the basic meaning of thehigh-tech industry and fiscal policy starting to lay a related theory, the initialinterpretation of the role of fiscal and taxation policies to promote the development ofhigh-tech industries; described China’s high-tech industry development status andcurrent fiscal policy, and finally proposed to improve the development of China’shigh-tech industry and taxation policy, fiscal and taxation policies that integrateexisting high-tech industries to build the system of fiscal policy; rich ways and meansof high-tech industry tax regulation, to expand the scope of high-tech support...