借鉴美国税收经验 促进我国大飞机产业发展

大飞机的发展需要政府的强力支持,而税收政策是政府扶持大飞机产业发展、实现国家战略目标的重要政策工具。本文以美国利用税收政策向大飞机产业提供政府补贴为例,分析了我国在发展大飞机产业的过程中,应充分发挥税收政策对产业发展的激励和促进作用,制定和完善面向研发及生产制造领域的税收支持政策,加强税收政策在市场开拓及市场竞争中的有效运用,发挥税收政策对资源要素集聚的导向性,注重税收政策与其他政策的有效协调。

Promoting the Development of Large Aircraft Industry in China with References from the USA

The development of large aircraft needs powerful supports from the government,and tax policies are important means for supporting the development of large aircraft industry and achieving national strategic goals.Drawing on the case that government of the USA provides subsidies to large aircraft industry through tax policies,this paper argues that in the process of development of large aircraft industry in China,the motivating and promoting role of tax policy should be exerted to its full extent,supporting p...