摘要
借用博弈分析的思路,构建并探讨了财税政策对产业空间结构优化的作用机理,进一步利用2005—2014年长三角地区高技术产业的面板数据,对财税政策作用于产业空间结构优化的影响效应进行实证检验。研究发现,税收力度与财政支出力度及科技支出对高技术产业的影响较为明显,而教育支出、社会保障支出对其产业空间结构的影响效果并不显著。最后从财政激励与税收优惠两方面提出了政策建议。
By using game analysis, this study discusses the optimization mechanism of fiscal and tax policy on industry spatial structure. By further using the panel data of high-tech industry from 2005 to 2014 in the Yangtze River Delta region, the paper tests the role of optimizing the industrial spatial structure in fiscal policy. The results show that the impact of tax intensity and financial expenditure and technology expenditure on high-tech industry is ohvious, wbile the impact of educational expenditure and social security expenditure on its industrial spatial structure is not significant. Finally, it gives policy recommendations from two aspects of fiscal incentives and tax incentives.
出处
《科技管理研究》
CSSCI
北大核心
2017年第23期40-46,共7页
Science and Technology Management Research
基金
国家自然科学基金项目"境内集群式产业转移驱动的国内价值链重构与产业集群升级机理研究"(71203079)
教育部人文社科基金项目"开放治理模式下制造业集群技术创新生态系统自适应调整机理研究"(16YJC790031)
江苏省普通高校研究生科研创新计划项目"外缘性制造业创新网络演化机理与升级路径研究"(KYZZ15_0283)
关键词
财政政策
税收政策
产业结构
空间结构
高技术产业
fiscal policy
tax policy
industrial structure
spatial structure
high technology industry
