中国促进战略性新兴产业发展的财税政策探讨

Study of Financial and Taxation Policies on Promoting the Strategic Emerging Industry in China

大力发展战略性新兴产业是我国经济进入后危机以后,为了适应经济发展方式转变,大力调整经济结构和产业结构,实现经济模式向内需拉动和技术驱动转变条件下而提出的重大战略。文章在分析战略性新兴产业发展背景和特点机理基础上,重点探讨了促使我国战略性新兴产业发展的财税政策。

In post-crisis era, it is a major strategy to strive to develop strategic emerging industry in order to adapt to transformation of the mode of economic development, adjust the economic structure and industrial structure, and achieve the economic mode of domestic demand and technology driven. The paper has studied mainly fiscal and tax policies on promoting the development of strategic emerging industry on the basis of analyzing its development background, characteristics and mechanism.