“十三五”时期拓展蓝色经济空间的财税政策探讨

Discussion on Fiscal Taxation Policies of Oceanic Economic Space Expansion in the Period of the 13th Five-Year Plan

"十二五"时期海洋经济财税政策存在投入力度不大、资金使用多部门化、税收优惠针对性不够、系统化程度不足等问题。究其体制机制根源,一是政府事权履行不到位导致海洋财税政策总体力度不足,二是中央和地方涉海事权划分不清晰导致财税政策无法发挥应有合力,三是体制机制创新不足,未有效发挥市场作用。"十三五"时期创新财税政策,拓展蓝色经济空间的建议:明确中央与地方涉海事权与支出责任;拓展海洋基础设施建设资金来源;突出财税政策对海洋经济"调结构,增效益"的杠杆作用;强化财税政策对海洋科技创新及成果转化的支持;发挥财税政策对海洋资源和环境保护的作用;推广政府购买服务,提高海洋公共服务水平。

In the period of the12th Five-Year Plan,fiscal taxation policies on oceanic economy had problems of little investment,multisectoral use of funds,insufficient pertinence of preferential tax and inadequate degree of systemizing.The system and mechanism roots for those problems are as follow.Firstly,dislocation of government power leads to insufficient vigor of overall oceanic fiscal taxation policies.Secondly,indistinct division of central and local government ocean power leads to fiscal taxation policies not giving play to due integral force.Thirdly,innovation of system and mechanism may not sufficient that the market cannot fully play.To innovate fiscal taxation policies in the period of the13th Five-Year Plan and to expand the space of oceanic economy,it is suggested to clarify ocean power and spending responsibility between central government and local government,to extent sources of funds for ocean infrastructure construction,to highlight the leverage of fiscal taxation policies to adjusting structures and strengthening profits of ocean economy,to enhance the support of fiscal taxation policies to ocean technology innovation and achievement transformation,to exert the function of fiscal taxation policies to ocean resources and environmental protection,to generalize government purchase of services so to improve public service of ocean.