税收政策支持产业集群的机理分析

Analysis of the Mechanism of Taxation Policy Support to Industrial Cluster

税收政策、政府行为和产业集群升级之间存在着内在的逻辑变动关系。产业集群的创新发展促进财政收入的稳步增长和地方财政收入结构的逐步合理化;地方政府决策进而采取税收政策支持产业集群。但税收优惠政策与产业集群的范围和强度之间并不存在直接的对应关系,税收政策作用于产业集群发展的过程,通常都是与地方公共产品的提供密不可分,并最终影响到产业集群所带来的预期利润,从而成为激励产业集群发展的动力。

It is found that there exists the internal and logical variation relationship among the taxation policy,governmental behavior and industrial cluster upgrading.The creative development of industrial cluster gives the promotion to the steady increase of fiscal revenue and the gradual rationalization of local fiscal revenue structure while the decision made by local governments and the adoption of taxation policy gives the support to industrial cluster.However,the direct corresponding relationship cannot be found between the preferential taxation policy and the scope and intensity of industrial cluster,and the taxation policy is only functional to the development process of industrial cluster,usually inseparable to the supply of local public goods and influential on the expected profits from industrial cluster and finally turning into the power to the industrial cluster development.