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The Fiscal And Taxation Policy Research To Accelerate The Process Of New Industrialization

Posted on:2015-01-08Degree:MasterType:Thesis
Country:ChinaCandidate:Z R ZhangFull Text:PDF
GTID:2309330434452387Subject:Public Finance
Abstract/Summary:PDF Full Text Request
Since the1990s, the gradual rise and development of the knowledge economy and information technology on a global scale, thus gradually developed into the information process, information technology tide began to rise, gradually transforming the former industrial structure new service industries, wave of information technology in the global rise, decide to represent the high-tech information technology is a decisive factor for a country’s economy to seize the commanding heights of the word economy is keep up with the pace of the times, we must transform the economic development ideas. Our congress reports that "adhere to information technology to stimulate industrialization, promotion of information technology, out of a high technological content, good economic returns, low resources consumption, little environmental pollution and human resource advantages into full play the new industrialization path."Since our proposed new road to industrialization, domestic academics from different angles and focus on the new industrialization were studied, including the new industrialization content, features, and how to take a new road to industrialization, the development of new industrialized countries need financial support and fiscal policies promoting new industrialization, etc. on. The basic feature of these studies is to pay more attention to explore the macro level, not much to explore on the operability of the policy. Specifically promote new industrial development from the perspective of fiscal policy studies minimal. Promote the development of new industrialization many factors, including technological innovation and progress, economies of scale, adjustment and reform policies, and fiscal policies as an important means for the government to maintain the overall social and economic development, not only for the economy and the adjustment and economic fluctuations smoothing effect, but also has great significance for the coordinated development of economy and improvement of the spatial structure of the regional economy. On the one hand, fiscal policy is to provide financial assurance to run the country, while providing start-up capital for the development of industrialization, if used properly, it will enable the rapid development of industrialization; on the other hand, the development of industrialized society can bring more economic benefits, while making a great contribution to the fiscal; therefore makes economic coordination of the whole society but sustained and stable development.Development of new industrialization is a systematic, arduous historical project, involving all aspects of society as a whole. In the public finance system, how to combine our own reality, from the perspective of the government’s macro-control, give full play to the role of fiscal and taxation policies of macro-control and guidance, and to accelerate the process of new industrialization, is a serious problem. This paper analyzes the role in promoting China’s current fiscal policies for the development of new industrialization, and found some of the institutional and policy aspects of the defects of the existing content of fiscal policy in promoting the development of new industrialization process exists to identify the crux of how to optimize the proposed improvements to the existing fiscal policy to promote the role of new industrialization full play.Firstly, from a study of the existing fiscal policies at home and abroad to promote the development of new industrialization starting from the fiscal policies promoting industrialization and development of new theoretical basis, the specific content description fiscal policies for the development of new industrialization has an irreplaceable role in promoting; Second, combined with the reality of China’s new industrialization development, analysis of existing fiscal policy for the effects of new industrialization, to find and propose the problems existing fiscal policies; then understand how the U.S. government to use fiscal policy to promote the development of industrialization and how to effectively to make full use of the role of fiscal policies to promote industrialization and development, and learn from their successful experiences; Finally, the actual needs of the development of new industrialization and successful experience in the United States, a comprehensive and systematic exposition of fiscal policies envisaged to accelerate the industrialization process of China’s new.Articles of a total of five parts, the first part is an introduction, introduces the research background, purpose and significance; dissertation research ideas, research methods and research framework; related researches topics of this thesis for the status and gave an explanation for the possible lack of innovation and the existence of this thesis. The second part analyzes the fiscal and taxation policies to promote the development of the theoretical basis of new industrialization, analyzes fiscal policies to accelerate the process of new industrialization of the specific content, theoretically explained how fiscal policies to ensure its effective role on the new industrialization. The third part is the fiscal policies of our current reality of the effect of promoting new industrialization analyze the current situation of China’s industrialization through the development, where the stage of industrialization and effects analysis, describes the current fiscal policies to accelerate the process of new industrialization of the role, but to find out its existence in the industrialization process problems and deviations. Analysis of the main tasks now facing new industrialization, fiscal policies specified in accelerating the process of industrialization in the new direction of action. The fourth part describes how the U.S. government to use fiscal policy to achieve industrialization, and summarize the experience and learn from their success. The fifth part is the basis of the analysis of the previous chapters, proposed to accelerate the industrialization process of China’s new fiscal policy reform and improvement suggestions, first from the reform and improvement of the tax system, in order to adapt to the requirements of the new industrialization; followed in accelerate the process of new industrialization should pay special attention to some aspects of a detailed and specific fiscal policy recommendations.In this paper, based on previous research on how to effectively play the role of fiscal and tax policy to promote the realization of industrialization made further in-depth study and discussion, and seeks both in form and content of a breakthrough, in particular in three areas:Firstly, using a variety of research methods. This article combines theoretical study took empirical analysis, supplemented by qualitative analysis and quantitative analysis and comparative study of the combination of standard research methods aimed at improving the article convincing research and science-based.Secondly, scope of the study covers a wide range of subject areas related development economics, institutional economics, industrial economics, public economics and finance, and science and other taxes including, profoundly reflects the fiscal and taxation policies for the development of new industrialization with a strong promotion effect. From the fiscal policies of the starting mechanism of action of new industrialization, research and analysis to realize the role of budgetary spending and tax policies, including the industrial structure of the new industrialization, technological progress and the requirements of the ecological environment and problems with bias, to study how to reform sound fiscal policies, to further accelerate the process of new industrialization basic theoretical and empirical foundation.Thirdly, combined with the actual development of our own, learn from the successful experience of the U.S. government’s proposed fiscal policies in line with the development of new industrialization optimization suggestions. This allows more operational policy recommendations to avoid paper.Because of its limited theoetical level, lack of capacity, coupled with the limited time and energy, for the writing of this article there are some shortcomings: In many may lack the language to express the content of organizational capacity, reach the level of academic jargon; addition to the thesis theme depth analysis may not be enough, and accuracy in the data may exist deviations reach the expected results of the analysis.
Keywords/Search Tags:New industrialization, Fiscal taxation policy, Institutionalinnovation
PDF Full Text Request
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