支持新旧动能转换税收政策研究——以山东为例

Research on the Tax Policy Supporting the Replacing Old Growth Drivers with New Growth Drivers——Taking Shandong as an Example

我国经济正由高速增长阶段向高质量发展阶段迈进,处在新旧动能转换关键期。2018年1月,国务院批复山东新旧动能转换综合试验区建设总体方案,并给予山东多项税收政策支持,山东成为新旧动能转换的先行区。税收政策作为重要的宏观调控手段,对培育激发新动能、提升改造传统动能有积极引导作用。本文分析了税收政策推动新旧动能转换的作用机理,对现行税收政策推动新旧动能转换的成效及新旧动能转换重点税收政策的影响进行了评估。在此基础上,提出了完善税收政策支持新旧动能转换的建议。

China's economy is moving from a high-speed growth stage to a high-quality development stage, with growth drivers conversing. In January 2018, the State Council approved the overall plan for the construction of the Shandong Growth Driver Conversion Comprehensive Pilot Zone and gave a variety of tax policy concessions, Shandong has become the pioneer zone in growth drivers conversing. As an important macro-control mean, taxation policy plays a positive guiding role in cultivating new growth drivers and upgrading old growth drivers. This paper analyzes the mechanism of the tax policy in promoting the conversion of growth drivers, and evaluates the effect of the current tax policy on the transformation of motive powers and the impact of key tax policies. Based on that, it puts forward suggestions for improving tax policy to support the conversion of growth drivers.