摘要
近年来,南京市高新技术产业发展呈现出总量扩张、税负下降、竞争力不强的状况。选取南京市高新技术产业七大行业的产值占地区工业总产值比重指标、流转税税负、所得税税负,建立面板数据模型分析,发现税式支出激励效应存在结构性差异,流转税的激励效应大于所得税的激励效应。激励政策对航天航空制造业、医药制造业、专用科学仪器设备制造业的效果不显著;对于另外四个行业,激励效应也存在结构差异。因此,应采取差异化的税式支出激励政策,改变当前以所得税为主要激励税种的现状,转变成以流转税和所得税为双主体的激励方式。
In recent years,the development of Nanjing High-tech industry has taken on the trend of quantity expansion,tax burden reduction and weak competitiveness. This paper selects the proportion index of the output value of High-tech industry in Industrial Gross Output,turnover tax burden and income tax burden of seven High-tech industry in Nanjing and establishes panel data model for analysis. The results show that there are structural differences in the incentive effect of tax expenditure and the incentive effect of turnover tax is stronger than that of income tax. The incentive effect to aerospace manufacturing industry,pharmaceutical industry,manufacturing industry of special scientific instruments is not significant. The incentive effect is different to other four industries. Therefore,the government should take advantage of incentive policies of diversified tax expenditure to accelerate the development of High-tech industry. And our government should change from current income tax as main incentive tax category to turnover tax and income tax as two main incentive tax categories.
出处
《阅江学刊》
2010年第6期34-40,共7页
Yuejiang Academic Journal
基金
江苏省税务学会科研项目"加快转变经济发展方式的税收政策研究"(07EYC082)
2009年度南京财经大学研究生创新研究项目"税式支出对促进高新技术产业发展的效应研究--基于南京市的实证分析"(M0942)
关键词
南京高新技术产业
税式支出激励效应
结构性差异
High-tech industry of Nanjing
the incentive effect of tax expenditure
structural difference
