“一带一路”背景下陕西战略性新兴产业税收优惠政策研究

Study on the Preferential Tax Policy of Strategic Emerging Industry Development in Shaanxi

"十二五"期间陕西战略性新兴产业取得了丰硕的成果,"一带一路"战略的实施使陕西战略性新兴产业发展再遇新契机。文章对陕西战略性新兴产业税收优惠政策进行了分析研究,结果发现存在以下不足:对科技人才资源激励不足;企业资质认定过多,缺乏创新导向机制;税收优惠政策覆盖范围小;企业风险投资税收优惠缺失。为此提出了相关建议:优化个人所得税制度,完善科技人才激励措施;完善自主创新优惠政策实施细则,提高可操作性;扩大税收优惠覆盖范围,实现政策普惠性;健全风险投资税收优惠政策。

The strategic industries of Shaanxi province has achieved fruitful results during the period the ＂ Twelve-Five＂. ＂One Belt. One Road＂ and the development of the Western region make the Shaanxi strategic industry development met a new opportunities. By analyzing the current tax incentives for strategic industry development in Shaanxi Province, the paper found that there were some problems： less insufficient incentives for the science and technology human resources; enterprise＇s innovation-oriented mechanism is insufficient policy coverage of small business; tax credit loss of venture capital etc... So we put forward several suggestions： optimizing the personal income tax system, perfecting the technology incentive measures, improving independent innovation policy implementation rules to improve operability, expanding the tax coverage to realize, policy benefits, venture capital and tax incentives.