Research On The Public Fiscal Incentive Mechanism Of The Cultivating Of High-tech Industry Cluster

At present, High-tech plays a forward-looking and driving role in industrial structureand economic development of a nation or region. Competition between countries orregions to a great extent, is the competition of developing high-tech industries under therapid development of science and technology and increasingly obvious trend of economicglobalization. The location of high-tech industrial generally tends to focus on the areawhich has intensive intelligence resource, abundant information, good living environment,high quality infrastructure and convenient traffic communication. Therefore, high-techindustries have obvious characteristics of the cluster. Due to the externality and publicity ofhigh-tech industry cluster, the government and public finance has the necessity to supportits development. In a market economy country, the government cultivates and developshigh-tech industry cluster through the reasonable and effective public fiscal incentivemechanism.This paper firstly analyses related basic theory of fiscal incentives to high-techindustry cluster, through the formation mechanism of high-tech industry cluster, the theoryof financial support of high-tech industrial cluster and the foothold and path of cultivatinghigh-tech industry cluster. Secondly, the paper summarizes the fiscal problems in theprocess of cultivating Chinese high-tech industrial clusters, from three aspect of theformation and development of China’s high-tech industry and high-tech industry cluster,the present situation of fiscal incentives to high-tech industry cluster. Thirdly, the paperempirically analyzes fiscal incentives to Chinese high-tech industrial clusters, by analyzingthe data and related model of industry concentration, added value of high-tech industrialclusters and fiscal expenditure, and citing the case of Zhongguancun science park. Finally,combined with experience and enlightenment of typical national fiscal incentives tohigh-tech industrial clusters, the paper integrates above theoretical and empirical analysisconclusion and put forward some strategies which innovates the fiscal incentivemechanism in the process of cultivating Chinese high-tech industrial clusters from thebasic thought of system design to concrete countermeasures.