汕头传统产业转型升级的财税政策研究

Studies on Fiscal and Taxation Policies for Transformation and Upgrading in Shantou Traditional Industries

《2011-2015年汕头市传统优势产业提升计划》标志着汕头迈开了传统产业转型升级的新步伐。本文分析了汕头传统产业转型升级的必要性,指出转型的路径选择、政策设计都需要政府适时适度的财税政策调控,强调为把传统产业转型升级和建设幸福汕头的战略目标相连接,汕头财税应该在原有实践的基础上进一步加大支持力度,积极争取财政转移支付和地方债授信,加大职业教育及劳动力素质培训的财政拨款力度,要为技术创新企业提供更多的贷款贴息、财政补贴和融资担保,努力减免税收和积极发挥财政投融资政策等,推动传统产业转型升级和经济发展方式转变。

The project, Upgrading Plan for Traditional Advantage Industry of Shantou （2011-2015）, is a new step forward for Shantou to transform and upgrade traditional industries. By analyzing the necessities of industrial transformation and upgrading for Shantou, this essay indicates that both path choice and policy planning need appropriate government regulation in fiscal and taxation policies and lays stress on a few solutions to link industrial transformation and taxation with the strategic goal of＂Building Happy Shantou＂. In order to promote the transformation, on the existing basis, the Shantou government should： 1） further increase the financing support and strive for transfer payments and local debt credit; 2） make greater financial efforts to strengthen vocational education and rural labor quality; 3） afford discount government loans, fiscal subsidies, financing guarantees for technological innovation enterprises; 4） positively develop polices in tax reduction and fiscal investment and loan.