| In37years of reform and opening-up, under the joint efforts of government and enterprises in our country gradually realize one economic target and the target of industry, for the national economic growth provides a continuous power. Heilongjiang12th five-year plan outline, points out that during the period of "twelfth five-year" is the crucial period of rapid development of Heilongjiang province ten big industry. Resources advantage into industrial advantage ability improved, new materials, new energy equipment manufacturing, new farm machinery equipment manufacturing, green food, and modern service industry with high and new technology as the core of the top ten industrial support enhanced obviously, the basic form a balanced and reasonable organization structure, layout optimization, advanced technology of the modern industry system. This is an urgent need to integrate the heilongjiang province industrial structure, accelerate the upgrading of industrial structure, enhance the competitiveness of industry, establish heilongjiang regional economic development.Upgrade of Heilongjiang province should be separately from the three industries, by implementing the synchronization of three industry upgrading, achieve the goal of overall industrial upgrading in Heilongjiang province. At present, the first in the industry leading enterprises in Heilongjiang province lead dominant position is not obvious, the second industry in the development of strategic emerging industries does not reach the designated position, the third industry in the modem service industry is relatively backward. In view of this, promote industrial upgrading by the tax incentive theory of basic research, summarizes the industrial upgrading path selection theory and the influence of the tax incentive policy, using the transmission mechanism of fiscal spending and tax policy mechanism, analyzes the current situation of the development of economy in Heilongjiang province, industrial upgrading and the internal relations of fiscal support, tax incentives, and by means of an empirical analysis of the tax incentive policy of industrial upgrading in Heilongjiang province, find out the shortcomings of the current industrial structure in Heilongjiang province. By drawing from Australia the equalization of transfer payment mechanism, the mechanism of the Japanese government green procurement, the United States of preferential tax policies and British investment in research and development model transformation of tax policy and a series of distinctive tax incentive policy, it is concluded that the fiscal and taxation policy and industrial upgrading should be coordinated development, financial support and the relevant economic policies matching of experience. Tax incentive model is established through general equilibrium theory, proved that the fiscal and taxation policy of industrial upgrading. Finally, from the agricultural industrialization, strategic emerging industries and modern service industry development three aspects proposed tax incentive policies and measures to promote industrial upgrading in Heilongjiang province:fiscal policy including chartered bonds to solve local fiscal subsidy fund predicament, the government green purchase policy to guide the direction of enterprise development, fiscal special funds expand the scale of agricultural science and technology park, fiscal transfer payment guarantee training quantity and quality. Tax incentives including set preferential tax according to the industry chain, with the model of tax expenditure to guide enterprises to high-tech transformation, using the finance smes to solve the financing difficulties of small and medium-sized enterprises;Investment return promote the service level of science and technology advanced skills for personal income tax, tax incentive policy, local tax set up a reserve fund to support emerging industries;Adjust business tax actively the camp change increases the difficulties, to build a service outsourcing the preferential tax system, and so on. |
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