促进吉林省科技进步的税收政策研究-财政学专业论文.docxVIP

中 文 摘 要 改革开放以来，吉林省科技发展水平和产业的技术构成发生了重大变化，劳 动力素质也有了相当提高，吉林省经济获得了长足发展。然而，面对日新月异的 科学技术发展、日益突出的资源环境约束和以创新与技术升级为主要特征的激烈 竞争，吉林省自主创新能力薄弱的问题日益成为进一步发展的制约瓶颈。为促进 我省企业科技进步与技术创新，我省出台了不少税收优惠政策，也取得了一定成 效。但就目前来看，这些政策措施还不够完善，没有完全体现我省产业政策的目 标。 本文正是基于这一背景而展开深入的研究，全文共分四个部分：第一部分阐 述了税收政策促进科技进步的基本理论。一方面论述了税收介入科技进步的理论 依据，包括科技活动的共用品性、外部性、高风险性与不确定性以及信息不对称 性；另一方面对熊彼特创新理论、新古典经济理论及新经济增长理论下的科技税 收政策进行了评析。第二部分分析了吉林省科技税收政策的实施效果。首先，分 析了吉林省科技进步现状；其次，介绍了我国及吉林省促进科技进步的税收政策 的具体内容并分析了其实施成效；最后，指出了吉林省现有科技税收政策存在的 不足。第三部分介绍了国外促进科技进步的具体做法及主要经验。第四部分从完 善吉林省科技税收政策应遵循的原则、总体思路及具体措施三个层次提出了完善 的政策建议。 关键词：吉林省 科技进步 税收政策 Abstract Since the reform and open policy, the technological progress level and the industrial technical constitution has had the tremendous change in Jilin Province, the labor force quality also had the quite enhancement, in Jilin Province the economy has obtained the considerable development. However, facing the scientific technological advance which changes with each new day, day by day the prominent resources environment restraint and takeing innovates and the technology promotes as the chief feature steep competition, In Jilin Province, the question which independent innovation ability became weaker already day by day became the development the restriction bottleneck. In order to promote our province enterprise advance in technology and the technological innovation, our province has released many tax preference policy, also has made certain progress. But, these special operational policy measures also are not very currently speaking perfect, has not manifested our province industrial policy completely the goal. This article is precisely launches the thorough research based on this background, which is divided four parts: The first part: it elaborated the tax policy promotion advance in technology elementary theory. On the one hand elaborated the tax revenue involvement advance in technology theory basis, uses in common moral, the exterior natural, the noble character danger and the uncertainty as w