论文部分内容阅读
财税政策被认为是激励产业发展的重要备择工具,其中税收优惠、财政补贴均被普遍用于引导产业发展。本文采用上市公司数据比较了所得税、流转税和财政补贴对传统产业和高新技术产业发展的影响效应。研究发现:所得税、流转税和财政补贴对两个产业内企业营业收入的影响路径不同,所得税和财政补贴对于传统产业发展的激励效应比较明显,流转税对高新技术产业激励比较突出。以此为基础,本文认为应当进一步优化财税政策结构,根据产业类型特征采取差异化的财税激励政策,并且充分重视各种工具的统筹和协调。
Fiscal and taxation policies are considered as an important alternative tool for stimulating industrial development. Among them, tax incentives and financial subsidies are widely used to guide industrial development. This paper uses the data of listed companies to compare the effects of income tax, turnover tax and financial subsidies on the development of traditional industries and high-tech industries. The study finds that income tax, turnover tax and financial subsidy have different paths of influence on the operating income of enterprises in the two industries. The incentive effects of income tax and financial subsidies on the development of traditional industries are obvious. The turnover tax has a prominent incentive to high-tech industries. Based on this, this paper argues that we should further optimize the fiscal and tax policy structure, adopt a differentiated fiscal and taxation incentive policy according to the characteristics of industrial types, and give full consideration to the co-ordination and coordination of various tools.