特惠视角下助推海洋产业发展的税收优惠政策研究

Research on the Preferential Tax Policies to Boost the Development of Marine Industry from the Perspective of Preferential Treatment

施行普惠性税收减免政策是国家发挥税收对经济的调节作用的重要手段,而要充分发挥税收对国家重点发展领域的鼓励作用及对淘汰领域的限制作用,则需制定更具针对性的税收优惠政策。本文从特惠性的视角出发,结合涉海企业各类经济业务的会计处理方法和经营管理特点,指出现行税收优惠政策对海洋产业发展的针对性和导向性不强,提出政府应制定符合海洋产业课税特征的特惠性税收优惠措施,应根据国家海洋发展战略调整税收优惠的覆盖面和力度,并以区域资源要素禀赋为基础对各地区的优惠规定进行规范,以便更好地发挥税收政策对海洋产业发展的推动作用。

The implementation of inclusive tax reduction and exemption policy is an important means for the state to give full play to the regulatory role of tax on the economy.To give full play to the encouraging role of tax on key national development fields and the restrictive role on eliminated fields it is necessary to formulate more targeted tax preferential policies.From the perspective of preferential treatment com-bined with the accounting treatment methods and management character-istics of various economic businesses of marine enterprises this paper points out that the current preferential tax policies are not targeted and o-riented to the development of marine industry and puts forward that the government should formulate preferential tax measures in line with the tax characteristics of marine industry adjust the coverage and intensity of tax preference according to the national marine development strategy and standardize the preferential provisions of various regions based on the endowment of regional resource factors so as to give better play to the role of tax policy in promoting the development of marine industry.