Dissertation > Excellent graduate degree dissertation topics show

The Study on the Fiscal and Tax Policies for Promoting the Development of Heilongjiang Hi-tech Industry

Author: SongJia
Tutor: WangShuGuang
School: Harbin University of Commerce
Course: Finance
Keywords: Hi-tech Hi-tech Industry Fiscal Appropriation Fiscal Subsidy Tax Policy
CLC: F127
Type: Master's thesis
Year: 2013
Downloads: 0
Quote: 0
Read: Download Dissertation

Abstract


Vigorously promoting the establishment of concentrated development zone for high-tech industries, giving full play of science and technology, human resources, industries and geographical advantages, speeding up the forming of scientific and technological innovation system, seizing the commanding heights of strategic emerging industries, is one important target for the socio-economic development of Heilongjiang Province during the "12th Five-Year Plan". Technology and high-tech industry in Heilongjiang Province has achieved remarkable results recently, but is still far behind that in developed countries and some advanced areas inside China. Current fiscal and tax policies have promote hi-tech industries. However, most policies are no longer suitable for the condition in Heilongjiang Province. Analyzing policy defects, adjusting and pefecting current fiscal-tax system and proposing feasible measures is important for developing regional economy theory and hi-tech idustry theory.As the policy tools for regulating macro-ecnomy, fiscal and tax policies are always significant for the government to promote hi-tech industry. However, there are still some defects or problems, such as low funding intensity of financial subsidy for technology, small proportion of the expenditure, and narrow range and strict conditions of preferential tax policies. This article tries to use causal analysis, positive analysis and comparative analysis to discover policy issues. Practically, western goverments have adopted a large number of fiscal and tax policies to promote hi-tech industry domestically. The United States, Japan, France, the United Kingdom, Zhongguancun hi-tech zone in Beijing, Binhai hi-tech zone in Tianjin and Changchun hi-tech zone all implement lots of policies. For instance, accelerating deduction for R&D expenses, establishing special account for fiscal money, completing government purchasing system, making diversified tax preference all manage to boost a local hi-tech industry. These are all important experiences for Heilongjiang Province. Then it uses the western experences to provide the feasible policies for Heilongjiang Province:increasing effect of fiscal subsidy, establishing special account of fiscal fund, completing modern government purchasing system, perfecting relevant tax policies and optimizing fiscal and tax regime for SMEs.

Related Dissertations

  1. The Research on Tax Policy of Resources Based on Sustainable Development in China,F812.42
  2. Beijing Hi-tech Industrial Development Situation and Policy Research,F276.44
  3. Research of Competitive Sports Macro-control Policy and Law Issues,D922.16
  4. The Adjustment of Taxation Policy in Non-government Public Sector,F812.42
  5. The Research on Compensation Motivation of Knowledge Type Employee in Hi-tech Enterprise,F272.92
  6. The Scientific Research of Performance Management System in the First Subsidiary Corporation,F272.92
  7. Development of low-carbon economy in Chongqing Tax Policy,F812.42
  8. Promote the development of modern service industry in Heilongjiang Province, the tax policy and system research,F719
  9. Corporate Carbon Tax Policy Development,F812.42
  10. Analysis of Tax’s Effect on the Industry under the New Tax Policy Context,F812.42
  11. Our real estate-related monetary policy and tax policy research,F822.0;F812.42
  12. Our Country Hi-Tech Zone Management Innovation Question Research,F276.44
  13. Science and Technology Mansion Project of Qingdao High-Tech Park Cost-Refine Management Study,F275.3
  14. Corporate Restructuring of Taxplanning Issues,F275
  15. Study on Tax Policies to Promote the Industrial Structure Adjustment in Xinjiang,F127;F224
  16. Research on the Tax Policy of Accelerating the Development of Small and Medium-sized Enterprises in China,F276.3
  17. Study of Relationship Between Tax Policies and Effect of Energy Saving in Enterprises,F206
  18. Research tax issues in the mobile payment,F812.42
  19. Protect and improve people's livelihood Tax Policy,F812.42
  20. Mergers and acquisitions tax policy research,F812.42
  21. Tax Factors affecting the development of the financial sector,F812.42

CLC: > Economic > The world economic profiles,economic history,economic geography > China's economy > The local economy
© 2012 www.DissertationTopic.Net  Mobile