构建战略性新兴产业发展的税收激励机制

On the Construction of Tax Incentives for Promoting the Development of Strategic Emerging Industries

战略性新兴产业以重大技术突破和重大发展需求为基础,对经济社会全局和长远发展具有重大引领带动作用。税收是国家宏观调控的杠杆和实施产业政策的重要手段,构建科学、合理的税收激励机制对促进战略性新兴产业发展意义重大。本文通过对战略性新兴产业的概念和主要特征进行界定,探讨了税收政策对战略性新兴产业的调控作用,并针对我国战略性新兴产业的发展特征,提出了构建我国促进战略性新兴产业发展的税收政策体系的思路。

Based on significant technologic breakthrough and development demand, strategic emerging industries play an important role in leading and driving overall economic and social situation and long - term development. Tax is a lever of the national macro-control and an important means for implementation of the industrial policies. To promote the development of strategic emerging industries, it is necessary to establish scientific and reasonable tax incentives. This paper defines the concepts and characteristics of strategic emerging industries and discusses the regulatory role of the tax policies in strategic emerging industries. Based on the characteristics of the development of strategic emerging industries in China, the paper gives an idea to establish the tax policy system for promotion of the development of strategic emerging industries.