A Research On Fiscal And Taxation Policy Of Promoting The Development Of The Blue Economic Zone Of Shandong Province

As a new economic form,blue economy is a very important part of modern economic system,which is also a main focus of fiscal and taxation policy of government.On the middle of the 20 th century,because of rapid population growth,industrial development and acceleration of urbanization process,more and more serious population,resources and environment problems have greatly hindered the development of global economy and the progress of the society.Since the 21 st century,because land resources become scarce,many countries attach great importance to the “blue economy” based on marine resources,which will become the new focus of economic development.Since the construction and development of Blue Economic Zone in Shandong Province was raised a national strategy at 2011, the rapid development of Blue Economic Zone in Shandong Province has made its GDP increased annually. At the same time, the state put forward a series of policy to support its development, which is a great opportunity for the development of Blue Economic Zone in Shandong Province. But during the rapid developing process, there are still a lot of inevitable problems which needs to be solved. To find countermeasures from financial point of view to solve this problem is a top priority,because finance is not only a basement but also an important pillar of the national governance.Therefore, through analyzing current situation and problems objectively in the development of Blue Economic Zone of Shandong Province, we can make full use of the advantages which is benefit to Blue Economic in Shandong Province. So it is far-reaching to take effective fiscal and tax policies to support the blue economy.There are five chapters in this paper: The first chapter is the introduction part, which introduces the background and the significance of this topic, literature review of domestic and foreign scholars, research method and technical route,research content and structure arrangement, innovation and lack of follow-up paper expand the groundwork. The second part is about the analysis of theories. This section introduces the basic concepts of marine economy, blue economic and Blue Economic Zone in Shandong Province. Then, it introduces the theory of regional economic, the theory of cluster effect,the theory of circular economic and the theory of sustainable development.Finally,it explains the main fiscal and taxation policy tools to promote the blue economic development. The third part is about the development status and problems in developing process of Blue Economic Zone in Shandong Province.First, it describes the current development situation of Blue Economic Zone in Shandong Province.Then it analyzes the fiscal and taxation policy supporting of Blue Economic Zone in Shandong Province. Finally it analyzes the main development problems from the perspective of fiscal and taxation policy and the causes of these problems. Based on the third part, the fourth part is the empirical analysis of fiscal and taxation policy.Based on the problems of the third part and the results of empirical analysis of the fourth part,according to learn the advanced experience of other developed countries and domestic developed coastal cities,the fifth part puts forward the policy suggestions from the fiscal policy, tax policy and related measures to promote the development of the Blue Economic Zone of Shandong Province.The last part is about the conclusion of the relevant issues which is involved in this paper summarizes ending.