摘要
综合运用一系列的财税政策支持先进制造业的发展已经成为国际共识。本文在界定先进制造业涵义的基础上分析我国先进制造业发展中财税支持体系的演进及存在的问题,对比美国先进制造业财税支持体系的发展过程及特点,认为在加强基础研发投入、扩大政府采购规模及综合运用税收优惠政策方面对我国先进制造业发展有所启示。
It has become an international consensus that a series of fiscal and taxation policies are applied to the development of advanced manufacturing industry. This paper firstly analyze the evolution and existing problems of the fiscal and taxation supporting system in China on the basis of defining the advanced manufacturing industry. Compared with the development process and characteristics of American fiscal and taxation supporting system of advanced manufacturing industry, it is concluded that the enhancement of the investment in basic research, the enlargement of government procurement scale and the strengthening of comprehensive application of the preferential tax policy are enlightenments to the development of Chinese advanced manufacturing industry.
出处
《财会通讯（中）》
北大核心
2015年第9期116-118,129,共3页
Communication of Finance and Accounting
基金
陕西省2013年军民融合研究基金项目(项目编号:13JMR09)
渭南师范学院特色学科建设项目"秦东先进制造业发展研究"(项目编号:14TSXK03)
渭南师范学院2014年会计学专业校级专业综合建设项目(项目编号:zz201456)阶段性研究成果
关键词
先进制造业
财税支持体系
财税政策
Advanced manufacturing industry Fiscal and taxation supporting system Fiscal and taxation policy
