The Research On Fiscal And Tax Policies To Promote High-tech Equipment Manufacturing Industry Development

High-end equipment manufacturing industry is the manufacturing of high-end parts, including both traditional manufacturing high-end parts, including high-end part of the emerging industry. Embodied in technology-intensive, high value-added, a strong leading role, is a core part of the industrial chain. It is mainly comprised of high-end equipment manufacturing industry, aviation equipment, satellite manufacturing and application industry, rail transportation equipment manufacturing, marine engineering equipment manufacturing, intelligent manufacturing equipment industry and other five segments. The development of equipment manufacturing industry will help drive the development of national economy, other industries, to promote the optimization and upgrading of industrial structure, help to improve the defense capabilities. Other industrial equipment manufacturing technology determines the level of impact of China’s modernization process, reflecting a country’s scientific and technological level and international competitiveness.High-end equipment manufacturing industry is a typical early development of high investment, the development of intermediate high-risk, high-yield late development of the industry, therefore, in its early stages of cultivation and development requires a systematic policy support. Fiscal policy is the government support, including high-end equipment manufacturing industry, including the development of strategic emerging industries and important means of the main measures. From the perspective of market imperfections, fiscal policy is necessary to support the development of high-end equipment manufacturing industry; fiscal policy leverage from the perspective of fiscal policy to support the development of high-end equipment manufacturing industry has its feasibility; from the stage of industrial development and growth sexual perspective, fiscal policy to support the development of high-end equipment manufacturing industry has its urgency. In this paper, high-end equipment manufacturing industry characteristics and laws, focusing on high-end equipment manufacturing industry to promote the development of fiscal policy, and in the existing policy system based on the proposed line with practice requires specific operational support high-end equipment manufacturing industry and taxation policy recommendations.The first part, it concludes introduction, overview full text of the research background, the significance of the research, and foreign research results summary, the main research methods, innovation and shortage.The second part, the necessity and feasibility of the fiscal and taxation policies to support the high-end equipment manufacturing industry is analyzed. Respectively, from the external point of view, information is not sexual point of view, coordination failures angle, angle of public goods and the stage of industrial development and growth analysis of fiscal policy to support the departure end equipment manufacturing industry necessity; respectively, from the principle of fiscal policy and tax policy principle of fiscal policy to support the development of high-end equipment manufacturing feasibility.The third part, the current high-end equipment manufacturing industry and taxation policy, the main analysis direct financial investment, financial investment and financing, government procurement and the main method of tax incentives, and cited China’s current high-end equipment manufacturing industry to promote the development of appropriate policies, clarify its advantages and disadvantages.The fourth part, it analyses the current high-end equipment manufacturing industry and taxation policy. In-depth analysis of the financial investment, government procurement, investment, and government tax incentives system risks in supporting the development of high-end equipment manufacturing problems.The fifth part, high-end equipment manufacturing fiscal policies of international experience, this part of the thesis along the route to the major industrialized countries and some newly industrialized financial investment to support the equipment manufacturing industry policy, government procurement policies, government policies, and encouraging innovation venture capital tax policy institutional characteristics of successful experiences and policy summarize and analyze the formation of policy recommendations to provide a reference.Part sixth, support for high-end equipment manufacturing industry and taxation policy recommendations on the basis of the foregoing conclusions, from the source of funding, technological innovation, market development and corporate mergers and acquisitions and other aspects of our policy system to support high-end equipment manufacturing industry proposed the implementation of the construction and improvement recommendations.