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The Study On The Fiscal And Tax Policies For Promoting The Development Of Heilongjiang Hi-tech Industry

Posted on:2014-07-11Degree:MasterType:Thesis
Country:ChinaCandidate:J SongFull Text:PDF
GTID:2269330401989827Subject:Public Finance
Abstract/Summary:PDF Full Text Request
Vigorously promoting the establishment of concentrated development zone for high-tech industries, giving full play of science and technology, human resources, industries and geographical advantages, speeding up the forming of scientific and technological innovation system, seizing the commanding heights of strategic emerging industries, is one important target for the socio-economic development of Heilongjiang Province during the "12th Five-Year Plan". Technology and high-tech industry in Heilongjiang Province has achieved remarkable results recently, but is still far behind that in developed countries and some advanced areas inside China. Current fiscal and tax policies have promote hi-tech industries. However, most policies are no longer suitable for the condition in Heilongjiang Province. Analyzing policy defects, adjusting and pefecting current fiscal-tax system and proposing feasible measures is important for developing regional economy theory and hi-tech idustry theory.As the policy tools for regulating macro-ecnomy, fiscal and tax policies are always significant for the government to promote hi-tech industry. However, there are still some defects or problems, such as low funding intensity of financial subsidy for technology, small proportion of the expenditure, and narrow range and strict conditions of preferential tax policies. This article tries to use causal analysis, positive analysis and comparative analysis to discover policy issues. Practically, western goverments have adopted a large number of fiscal and tax policies to promote hi-tech industry domestically. The United States, Japan, France, the United Kingdom, Zhongguancun hi-tech zone in Beijing, Binhai hi-tech zone in Tianjin and Changchun hi-tech zone all implement lots of policies. For instance, accelerating deduction for R&D expenses, establishing special account for fiscal money, completing government purchasing system, making diversified tax preference all manage to boost a local hi-tech industry. These are all important experiences for Heilongjiang Province. Then it uses the western experences to provide the feasible policies for Heilongjiang Province:increasing effect of fiscal subsidy, establishing special account of fiscal fund, completing modern government purchasing system, perfecting relevant tax policies and optimizing fiscal and tax regime for SMEs.
Keywords/Search Tags:Hi-tech, Hi-tech Industry, Fiscal Appropriation, Fiscal Subsidy, Tax Policy
PDF Full Text Request
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