摘要
德国政府补贴政策体系较为完善,全面支持了国家发展战略实施。本文全面梳理了德国联邦、州、地方三级政府补贴体系,介绍了德国政府补贴的类型、领域、政策目标、透明度以及重点产业政策等情况,在此基础上分析了其补贴政策的主要特点,并对其发展趋势进行了研判。总体看,德国补贴政策与国家发展战略和产业发展规划协同性较强,近年来其政策的针对性、有效性和透明度不断增强,整体管理水平不断提升,对我国完善政府补贴体系有一定借鉴意义。
The system of German government subsidy policy has been fully supported the implementation of the German national development strategy.This article has comprehensively reviewed the German government subsidy policy of federal,state,and local governmental levels,as well as the types,fields,policy objectives,transparency,and key industrial policies,analyzed the main characteristics of the policy,and finally project the policy trend in the near future.In general,the German government subsidy policy is highly synergistic with national development strategies and industrial development plans.In recent years,the Germen government made continuous efforts on the subsidy policy to improve its pertinence,effectiveness and transparency,and the Germany valuable experience could be an important reference to China.
作者
王姗
贾英姿
Wang Shan;Jia Yingzi
出处
《财政科学》
2020年第12期135-144,共10页
Fiscal Science
关键词
德国
政府补贴
税收优惠
产业政策
German
Government Subsidies
Tax Benefits
Industrial Policies