新常态背景下的财税政策和产业发展——基于两个混合策略博弈模型的研究

The Fiscal and Tax Policies and Industrial Development under the Background of New Normal——Based on the Research of Two Mixed-strategy Game Models

财税政策是政府为了实现特定的经济和社会发展目标,而实施的补贴政策和税收政策。在新常态背景下,如何调整财税政策以促进产业结构调整和产业发展,是当前经济发展过程中的一项重要课题。由于缺乏信息共享机制,政府在制定财税政策时与产业主体之间经常会出现信息不对称的现象,因此必然会造成财税政策效率低下,大量的资源没有得到有效配置而被浪费掉。如何使政策效果达到预期目标和产业主体追求自身利益最大化的目标之间存在着一定的矛盾,只有理顺财税政策和产业发展之间的关系,并对财税政策作出适当调整,才能使双方的利益达到均衡,使社会资源得到合理配置。

The fiscal and tax policies that are subsidy and taxation policies are carried out by the government so as to achieve specific economic and social development goals.Under the background of New Normal,how to adjust fiscal and tax policies to promote the adjustment of industrial structure and industrial development is an important issue during the process of current economic development.Owing to the lack of information sharing mechanism,the phenomenon of information asymmetry between the government and industry bodies often appears in view of making the fiscal and tax policies,which will definitely lead to low efficiency of the policies as well as the waste of large amount of resources without effective configuration.There are some conflicts between how to make the policies achieve the expected goal and the industrial bodies’goal of maximizing their profits.Only by means of handling the relationships between the fiscal and tax policies and industrial development,and making appropriate adjustments to the fiscal and tax policies will the benefits of both sides make balanced and the social resources distributed reasonably.