Research On The Tax Incentive Policy Of Strategic Emerging Industries In Heilongjiang Province

Currently, all countries in the word target on the develop strategic emerging industries as the new growth of economy. For example, the United States propose the revival manufacturing industry as the core of "re-industrialization"strategic thinking for the development of strategic emerging industries;Japan emphasis on low carbon economy, started the new energy, energy saving and environmental protection industries as the center of strategic emerging industry layout;the EU actively develop green economy, to support the development of high-tech industry. China has also made a strategic plan for the development of strategic emerging industries, in "Twelve Five" outline clearly pointed out that major technological breakthroughs and significant development needs as the foundation, to promote the new technology and new industry depth fusion and continue to strengthen and expand the high-tech industry, to foster the strategic emerging industries become a pilot, backbone industry. Despite cultivation and development of strategic emerging industries has become the focus of the national economy, after all in the initial stage, suitable for its development mode and relevant supporting policies also need to continue to explore and improvement, especially the finance and tax policy is not to form a set of specific support policy system for strategic emerging industries.In view of this, based on the perspective of tax incentives, with the example of Heilongjiang province in this paper,attempt to looking for the support of tax incentive policy for strategic emerging industries. So at first, to introduce the definition, characteristics, contents, development mode of strategic emerging industries, and expounds the position of tax incentive policy and the influence means and factors in strategic emerging industries, then clear the object of this paper is the tax incentive policy of strategic emerging industries.Next, focus on the current development of strategic emerging industries in Heilongjiang province, by using the basic tax theory, basic contents and methods, from the perspective of industrial development stage, combed the current relevant tax incentive policy, found that the tax incentive policy existing the following problems:is not enough to encourage investment, support achievement transformation policy does not reach the designated position, the lack of efforts to support the popularization stage and research personnel training.To solve these problems, adopt the method of comparison and reference to analyze the typical foreign countries and advanced domestic provinces in the use of tax incentive policy to promote the development of strategic emerging industry, found these countries and brother provinces have can give full play to the incentive of tax. Then, from the point of view of mathematical reasoning with Cobb-Douglas production function analyzed the strategic emerging industries at present stage of development, found that the role of the income tax benefits is slightly better than the turnover tax concessions, and through a multivariate regression model to verify the results of the reasoning of the Cobb-Douglas production function, parse the impact of different types of taxes on the strategic emerging industries.Finally, from the aspects of industrial R&D link, achievements link, demonstration and promote link, talent incentive and so on gave some specific tax incentive measures, hoping to provide the reference suggestion to help Heilongjiang province developing strategic emerging industries, and promote the all-round development of industrial economy in Heilongjiang province. Research shows:strategic emerging industry’s development is inseparable from the support of tax policy, but the tax incentive policy system to promote the development of strategic emerging industries is not perfect now. At present stage, the implementation of the income tax preferential more driven the development strategic emerging industries. At the same time,the use of tax incentives for the development of strategic emerging industries should pay attention to the stage of development of the combination of industry characteristics.