摘要
财税政策在推动军民融合深度发展过程中起着举足轻重的作用。本文以四川省为例,剖析了四川省为推动军民融合发展发布的主要财税政策,分析了当前财税政策对四川省军民融合发展的支持效应,进而提出优化建议。税收政策主要从增值税、企业所得税、其他税种等视角对军民融合发展给予优惠政策支持,促进军民融合深度发展。其他财政政策主要从军工资质认证、金融配套、军民融合基地与平台建设、军民融合协同创新和军民融合人才培养等方面为军民融合发展提供财政支持,更好地促进军民融合发展。通过减少军民企业的"二元分离"、统一税收优惠政策、阶段性奖励补助、建立内在协调与沟通机制等进一步优化财税政策,为推动军民融合深度发展保驾护航,推动四川省经济高质量发展。
Fiscal and tax policies play an important role in promoting the in-depth development of civil military integration. Taking Sichuan Province as an example,this paper analyzes the main fiscal policies to promote the in-depth development of military civilian integration in Sichuan Province,discusses the supporting effect of current fiscal policies on the in-depth development of military civilian integration in Sichuan Province,and then puts forward optimization suggestions. The tax policy mainly provides preferential policy support for the in-depth development of civil military integration from the perspectives of value-added tax,income tax and other taxes. We will promote the in-depth development of military civilian integration. Other financial policies mainly provide financial support for the development of military civilian integration from the aspects of military wage quality certification and reward,financial support,construction of military civilian integration base and platform,collaborative innovation of military civilian integration and personnel training of military civilian integration,so as to better promote the in-depth development of military civilian integration. By reducing the "dual separation" of military and civilian enterprises,unifying tax preferential policies,phased reward and subsidy,and establishing internal coordination and communication mechanism,further optimizing the fiscal and tax policies to ensure the in-depth development of military and civilian integration and promote the high-quality development of Sichuan economy.
作者
熊运莲
危劲松
XIONG Yun-lian;WEI Jin-song(College of Economy and Management,Southwest University of Science and Technology,Mianyang 621010;Sichuan,China 2.Yiyang Motor Rood Primary School,Yiyang 413000,Hunan,China)
出处
《西南科技大学学报（哲学社会科学版）》
2020年第1期6-11,共6页
Journal of Southwest University of Science and Technology:Philosophy and Social Science Edition
基金
四川省教育厅项目(16SB0088)的阶段性研究成果
四川军民融合战略研究中心(编号:JMRH-1810)
四川信息管理与服务研究中心(编号:SCXX2018YB15)
西南科技大学高教研究项目(编号:17GJZX16)的阶段性研究成果。
关键词
军民融合
财税政策
四川省
civilian-military integration
fiscal and taxation policy
Sichuan province
