Study On Tax Supporting Policies Of Strategic And Emerging Industries

All countries have established some economic rescue plan after the outbreak of the international financial crisis. They hope that the real economy can restore economic growth. In this environment, strategic and emerging industries are internationally recognized as the next generation which can drive the development of economy and technology. It is the focus of public concern. China also attaches importance to the development of strategic and emerging industry:Jiabao Wen pointed out that address space reconnaissance, ocean development, information network, biological medicine, life science, new materials, new energy industry are all the components of the strategic and emerging industries in November 3,2009.As is known to all, the process of development of independent innovation in enterprises, the government needs to control the allocation of resources tax in order to avoid the serious result of market failure. Therefore, How to make tax policy is a realistic problem which should be urgently solved at present in our country. The article is based on the law of the development of the current situation of the related tax policy and the summarized analysis of the strategic and emerging. The article points out the existing problem of our country, and specific recommendations to improve China’s strategic emerging industry development tax policy through the Douglas production function to analyce strategic emerging industry effect.The thesis is divided into six parts:firstly introduces the research status at home and abroad. Secondly, the article elaborates the tax theory basis for the importance of promoting strategic and emerging industries from the three representative theory.On the basis of this theory,it continue to comb the tax policy of the strategic and emerging industry,and also summarize the existing problems in it in order to provide a solid theoretical support for further research on the next. Secondly,it inspects the effect of the Income tax and turnover tax for the strategic and emerging industries, and on this basis, puts forward suggestions and the direction of reform in strategic and emerging industries.Then, it puts forward tax incentive mechanism to perfect the strategic and emerging industry once again, hoping to promote the rapid development of China’s strategic emerging industry and occupy to the economic high point. At the end of the article, it summarizes the full text, and looks forward to the future.