我国海洋经济发展的财税政策效果评估及优化建议

Analysis of the Marine Economy Related Fiscal Policy and the Improvement Suggestions in China

财税政策是我国海洋经济发展的重要支柱。本文通过对"十二五"时期海洋经济的财税政策进行评估,指出在中央和地方一系列财税优惠政策的支持下,我国海洋经济取得了较快发展,但与预期发展目标相比仍有差距,凸显了财税政策存在的系统性不足、针对性不强等问题。对此,本文建议以全面深化改革为契机,结合全面深化改革对财税体制改革的部署和要求,把海洋经济发展任务和实际需要作为着力点,从探索与需求相契合的支出政策出发,探讨符合海洋经济特殊性的税收政策,以及以财政为引导的投融资政策及创新财政补贴政策等内容,以期对财税政策进行优化,整合财政资源,发挥政策合力,推进海洋经济进一步发展,落实中央关于拓展蓝色经济空间、壮大海洋经济发展的战略要求。

This paper is focused on evaluating the effect of the fiscal policy on the marine economy in the past five years, showing that with the support of fiscal policy China＇s marine economy has achieved rapid development in recent years, while there is still a gap compared with the expected targets which highlights the outstanding lack of systematic and targeted characters within the present policy. In this regard, the improvement suggestions are taking the opportunity of deepening public finance system reform to explore the suitable expenditure policy, to establish the targeted tax policy, to design the fiscal policy with the guidance of fiscal fund and to reform fiscal subsidy policy. With these efforts, it could improve the efficiency of present fiscal policy and create the greatest combined power to promote the further development of marine economy and implement the strategy of expanding the blue economic space which is emphasized by the central government.