沈阳市装配式建筑财政激励政策实施效果研究

Research on the Implementation Effect of Financial IncentivePolicy for Prefabricated Building in Shenyang

为探究沈阳市装配式建筑财政激励政策实施效果,依据沈阳市477份装配式建筑行业相关企业调查问卷,应用描述性统计分析对财政激励政策的整体实施效果进行评价,利用方差分析和因子分析研究不同单位对各项财政激励政策的评价,结果显示:对符合条件的项目进行资金补贴和税收减免类政策实施效果良好,补贴购房者的政策实施效果一般;构件生产企业对各项财政激励政策的评价最高,开发企业对财政激励政策的评价不理想。基于此,提出了取消补贴购房者政策、注重完善资金补贴和税收减免政策的建议。

To explore the implementation effect of financial incentive policies for prefabricated buildings in Shenyang,based on 477 questionnaires of relevant enterprises in the prefabricated construction industry in Shenyang,descriptive statistical analysis is used to evaluate the overall implementation effect of financial incentive policies;variance analysis and factor analysis are also used to study the evaluation of various financial incentive policies by different units.The results show that the implementation effect of bank fund subsidy and tax relief policies is good for the qualified projects while the implementation effect of the policy of subsidizing house buyers is general;the component manufacturing enterprises have the highest evaluation of all financial incentive policies,and the development enterprises do not have the ideal evaluation of financial incentive policies.On this basis,the following suggestions are put forward that the policy of subsidizing house buyers should be canceled,capital subsidy improvement and tax relief should be attached more importance.