發(fā)布時(shí)間：2018-11-11 16:54

【摘要】：在今年的“兩會(huì)”中,李克強(qiáng)總理在政府工作報(bào)告中提到了要“啟動(dòng)部署面向2030年的科技創(chuàng)新重大項(xiàng)目,要增加6個(gè)國家自主創(chuàng)新示范區(qū)”。國家自主創(chuàng)新示范區(qū)是在推進(jìn)高技術(shù)行業(yè)發(fā)展和自主創(chuàng)新方面做出示范和探索經(jīng)驗(yàn)的區(qū)域。2009年3月份,中關(guān)村成為我國第一個(gè)國家自主創(chuàng)新示范區(qū),緊跟著,多個(gè)國家自主創(chuàng)新示范區(qū)也陸續(xù)設(shè)立,這說明,國家自主創(chuàng)新示范區(qū)將作為經(jīng)濟(jì)發(fā)展新常態(tài)下的主陣地,為經(jīng)濟(jì)發(fā)展提供強(qiáng)有力的支撐。眾所周知,發(fā)展的動(dòng)力來自于創(chuàng)新,就管理層面上來說,創(chuàng)新發(fā)展的基礎(chǔ)是政策創(chuàng)新,近年以來,國家自主創(chuàng)新示范區(qū)已經(jīng)擁有了較多的先試先行權(quán)力,從中央政府到地方政府、國家自主創(chuàng)新示范區(qū)層面陸續(xù)出臺了一系列相關(guān)政策,對人才政策、稅收政策、財(cái)政政策等政策“供給端”進(jìn)行改革,從而增加相關(guān)政策的供給量,進(jìn)而適應(yīng)國家自主創(chuàng)新示范區(qū)的人才需要和發(fā)展需要。值得注意的是,多個(gè)國家自主創(chuàng)新示范區(qū)陸續(xù)在稅收政策創(chuàng)新方面進(jìn)行探索,如北京中關(guān)村、武漢東湖、上海張江、長株潭國家自主創(chuàng)新示范區(qū)等,這些探索積累了一些經(jīng)驗(yàn)。我們將在研究稅收政策創(chuàng)新對于自主創(chuàng)新發(fā)展作用的基礎(chǔ)上,對于部分國家自主創(chuàng)新示范區(qū)的稅收政策創(chuàng)新進(jìn)行文本研究,這些政策創(chuàng)新的實(shí)踐,對于后續(xù)設(shè)立的國家自主創(chuàng)新示范區(qū)具有較強(qiáng)的發(fā)展借鑒意義,在此基礎(chǔ)上,我們還將對這些國家自主創(chuàng)新示范區(qū)稅收政策創(chuàng)新的經(jīng)驗(yàn)進(jìn)行分析總結(jié),從而構(gòu)建國家創(chuàng)新示范區(qū)稅收政策優(yōu)化的基本路徑,通過從稅收政策創(chuàng)新整體規(guī)劃、完善現(xiàn)有稅收優(yōu)惠政策、完善政策相關(guān)配套措施等角度出發(fā),提出國家自主創(chuàng)新示范區(qū)稅收創(chuàng)新的相關(guān)建議,從而通過稅收政策創(chuàng)新發(fā)展,推動(dòng)整體層面上的自主創(chuàng)新得到長足發(fā)展。
[Abstract]:In this year's "two sessions," Premier Li Keqiang mentioned in his government work report that he would "start the deployment of major scientific and technological innovation projects facing 2030 and increase the number of demonstration zones for independent innovation in six countries." The National Independent Innovation demonstration Zone is a region that has demonstrated and explored its experience in promoting the development of high-tech industries and independent innovation. In March 2009, Zhongguancun became the first national independent innovation demonstration area in China. Many national independent innovation demonstration zones have been set up, which shows that the national independent innovation demonstration areas will be the main position under the new normal of economic development and provide strong support for economic development. As we all know, the motive force for development comes from innovation. In terms of management, the foundation of innovation and development is policy innovation. In recent years, the national independent innovation demonstration zone has had more pilot power. From the central government to the local governments, a series of related policies have been introduced at the level of the national independent innovation demonstration zones, which have reformed the "supply side" of policies such as talent policy, tax policy, fiscal policy, and so on, thereby increasing the supply of relevant policies. And then adapt to the national independent innovation demonstration area talent needs and development needs. It is worth noting that many national independent innovation demonstration zones have been exploring tax policy innovation in succession, such as Beijing Zhongguancun, Wuhan East Lake, Shanghai Zhangjiang, Chang-Zhuzhou-Xiangtan National Independent Innovation demonstration Zone and so on. These explorations have accumulated some experience. On the basis of studying the effect of tax policy innovation on the development of independent innovation, we will do textual research on tax policy innovation in some national independent innovation demonstration areas. On the basis of this, we will analyze and summarize the experiences of tax policy innovation in these national independent innovation demonstration zones. In order to construct the basic path of tax policy optimization in the national innovation demonstration area, through the overall planning of tax policy innovation, the improvement of the existing preferential tax policy, the improvement of relevant policy supporting measures and so on. This paper puts forward the relevant suggestions of tax innovation in the national independent innovation demonstration area, so as to promote the rapid development of independent innovation on the whole level through the innovation and development of tax policy.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F276.44;F812.42

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