财税政策激励、高新技术产业发展与产业结构调整

本文构建了高新技术产业的可计算一般均衡(CGE)模型,考察了财政激励政策和税收优惠政策对高新技术产业发展进而对产业结构调整的影响。结果显示,财政激励政策比税收优惠政策能够更加有效地促进高新技术产业的产出增长。财税政策的激励作用对于高新技术产业增加值率的提高和内部结构的优化都具有积极影响,并且税收优惠政策的效果更为显著。政府在财税政策制定时,应注重提高高新技术产业的自主研发和创新能力,并考虑政策的短期适应性和长期战略性,推动高新技术产业的科学发展和产业结构调整的合理化进程。

Finance and Taxation Policy Motivation, High-tech Industry Development and Industrial Structure Adjustment

This article constructed a CGE model of Chinese high-tech industry and analyzed the impacts of the finance and taxation policy on high-tech industry development and the industrial structure adjustment based on this model. The results show that the finance policy can promote the increase of the added value of high-tech industry more effectively compared with the taxation policy, but the taxation policy may play a more important role in the internal structure adjustment of the high-tech industry and elevate its low added value ratio. Under the finance policy, high-tech industry promotes the output growth of its related industries. However, under the taxation policy, the high-tech industry can hardly promote the development of other industries except agriculture and consumer goods industry. When making finance and taxation policy, the government should lay stress on the independent development and innovation ability with consideration of short-term adaptability and long-term strategy to promote the scientific development of high-tech industry and rationalization of industrial structure adjustment.