信息化与工业化融合的财税政策研究

Research on the Fiscal Policy for Integration of Informatization and Industrialization

基于我国经济发展环境、经济结构因素两方面的考虑,信息化与工业化融合推进存在诸多的阻碍因素,提出了信息化与工业化融合的财政税收政策的目标是激励企业参与工业化与信息化融合,缩小地区间、行业间和企业间的数字鸿沟,根本改变工业增长的模式,加速实现我国工业现代化。据此进一步提出:财政税收政策必须坚持信息化与工业化融合,坚持以企业为主体、政府为主导原则以及效率原则、优先支持研发投入原则、坚持差别性原则,财政政策支持重点是中西部地区、制造业以及其他影响国家经济安全、对社会生产力有重大影响的行业、生产环节以及重大技术等。同时研究了信息化与工业化政策工具的组合运用方法以及应当配套的措施。

With regard to both the economic development environment and the economic structural factors,lots of difficulties still exist in promoting the integration of informatization and industrialization in China.This paper proposes the goal of the fiscal policy supporting the integration.The goal has three meanings,firstly,encourage enterprises to take part in the integration process.Secondly,narrow the digital divide between areas,industries and enterprises.Thirdly,fundamentally change the patterns of industrial growth and accelerate the application of information technology in industry.By researching on these topics,this paper concludes that fiscal policy must support the integration of informatization and industrialization,and focus on the main role taken by the enterprises under guidance of the government,and the rules of effectiveness,RD with priority and treating different enterprises,areas or industries in different ways.The policies should lay great emphasis on the Midwest,manufacturing and other industries that have huge effects on national economic security,social productive forces and major technologies.This paper also studies several patterns of tools and the complementary measures to the policy.