Research On Fiscal And Tax Policies To Promote The Development Of Industrial Clusters In Heilongjiang Province

With the strengthening of economic globalization and international integration, as well as changing of international and domestic economic environment, makes industrial clusters in emerging industrial organization model is more cause for concern, and has become a hot research field of the majority of scholars. From the current study, the research focused on the formation and evolution of the development of industrial clusters in theory,, and for specific course of its development policy plays an important role in guiding and supporting research less, so through researching the intrinsically linked on the development of industrial clusters with the fiscal policies, we can propose policy recommendations feasibility and operability that can better promote the development of industrial clusters, give full play to the cluster effect of industrial clusters, enhance the degree of industrial specialization, promote cooperation between enterprises, improve industrial competitiveness, thus contributing to regional, or even an entire country’s economy sustained and stable development. Through this study, not only can enrich and develop the theory of industrial clusters, but also promote the development of China’s financial theory, and improve fiscal policies to promote industrial development.It has important theoretical and practical significance.From the theory of industrial clusters start,then use literature review, qualitative and quantitative analysis, comparative studies and empirical research methods, through the development of industrial clusters in Heilongjiang Province, the development of industrial clusters existing fiscal policies of Heilongjiang Province,and analysis the interrelated status of development of industrial clusters in Heilongjiang Province and fiscal policy, revealing the financial policies exist some problem about the development of industrial clusters in Heilongjiang Province,for example:the financial investment capital structure is not balanced and the Financial support funds’use is not efficient, the tax incentives’implement is not fair, existing discrimination,tax incentives don’t form a cohesive force. Drawing on the base of U.S., UK and India,they focus on technological innovation, fiscal and tax policies to encourage the development of SMEs,to the park as the carrier launched cluster policy and a series of industrial clusters about technological innovation and industrialization policies in Beijing and in Liaoning integration of various special funds, the establishment of provincial entrepreneurs investment guidance fund through financial guarantees and experience and other relevant provisions, etc. improving the industrial cluster development financial investment policies, raising funds to support the development of industrial clusters financial inputs, reasonable planning financial investment in various stages of development of industrial clusters, improving financial supervision mechanism about supporting the development of industrial clusters, setting up financial performance evaluation mechanism for funding about supporting the development of industrial clusters, fair implementation of the industrial cluster development tax incentives, integrating the tax incentives related to the stage of development of industrial clusters, broadening the scope of tax incentives,according to the various stages of development of industrial clusters and adjusting the related tax incentives according to stage of development of industrial clusters and other policies.