辽宁汽车零部件产业集群升级的财政政策分析

Analysis on Fiscal Policy Supports for the Upgrading of Auto Parts Industrial Cluster in Liaoning Province

零部件是汽车工业的基础,整车技术来源于零部件的技术创新,零部件企业是整车企业核心技术的核心部分。辽宁汽车零部件产业竞争力的提升有赖于零部件产业集群的建立与升级,本文首先分析了全球汽车零部件产业发展特征,并在分析辽宁汽车零部件产业集群发展现状的基础上,揭示了辽宁汽车零部件产业集群升级迫切需要解决的问题。按照经济"新常态"要求,从财政政策的角度提出建议,具体包括以奖代补、进行税收结构调整以及采取直接融资与间接融资相结合等方式引导企业融资,鼓励汽车零部件产业集群升级。

Auto parts is the basis of automobile industry, and technological innovation in parts is the source of the vehicle technology.The enhancement of competitiveness of auto parts industry depends on building and upgrading auto parts industrial cluster in Liaoning province.This paper analyzes the features of the development of global auto parts industry, and then analyzed the problems based on the analysis of the current situation of the development of auto parts industrial cluster in Liaoning Province.In the background of China' s ' new normal', the paper makes recommendations from fiscal policy angle, including ' rewards instead of subsidies', ' tax structure adjustment' and guide enterprises combining.direct financing and indirect financing.