“参军”民企财税金融支持研究

Research on Fiscal,Tax and Financial Supports for Civil Enterprises Participating in Equipment Construction

装备科研生产是典型的资本、技术密集型行业,资金需求十分强烈。当前,民企参与装备建设虽有较强的军事技术产品创新能动性与创新潜力,但整体要素禀赋结构相对较低,进行装备研发面临着严重的资金困境。为推动装备建设军民融合深入发展,一方面亟须改革现有的装备投资财税政策,对"参军"民企实施适度公平的投资补贴与财税优惠政策;另一方面需要从更广泛的社会层面出发,创新科技型民企融资方式,降低融资成本,充分利用社会资金,对"参军"民企进行适度金融政策扶持。

Enterprises of equipment research &production are typical capital &technology-intensive industries featuring their high demands for fund.Currently,in the participation for the equipment development,civil enterprises show outstanding innovation initiatives and potential;however,they are lack of some important ingredients in the overall structure,which usually reflects on the shortage of capital to support their equipment R&D.To facilitate the in-depth civil-military integration in equipment development,on the one hand,we need to improve current fiscal and tax policies for equipment investment and give private enterprises participating in military production moderate and fair investment subsidies and fiscal and tax benefits;on the other hand,we should make innovations in the financing methods of tech-oriented private enterprises,reducing financing cost and fully utilizing social capital to moderately support these private enterprises with relevant financial policy.