摘要
民族地区经济高质量的发展离不开企业自我发展能力的提升。民族八省区的实证分析表明:民族地区企业自我发展能力整体水平比较弱,与全国平均水平相比差距较大;内部比较而言,各省区企业自我发展能力水平层次不齐,未出现能力逐年提升、差距逐渐缩小的变化趋势;从企业的营运与盈利能力、创新与竞争能力、投资与融资能力来看,三项能力都比较弱,提升空间非常大。本文认为民族地区企业自我发展能力的培育和提升,离不开国家差别化政策的支持,然而目前国家专门针对民族地区企业自我发展能力建设的差别化税收政策和差别化金融政策存在着明显的不足,应分别采取措施加以改革和完善,以推动民族地区企业的健康和快速发展。
This paper reveals that improving the self-development skills of businesses is key to achieving regionally coordinated development. Only when enterprises in ethnic minority areas have strong self-development ability can the problem of relative poverty be gradually solved and the leapforward development of ethnic minority areas will have a solid foundation. Taking eight ethnic provinces and regions as specific research objects,and using empirical analyses of the self-development ability of companies in ethnic minority areas,this paper conducted in-depth research and discusses the central government’s goal to reform and improve differentiated policy measures so as to effectively support and promote the improvement of the selfdevelopment ability of enterprises in ethnic minority areas.It is found that the formulation and adoption of a national differentiated tax policy for ethnic minority areas appears to have greatly promoted the steady development of enterprises in ethnic minority areas as well as the social and economic development in those regions;even so,there apparently are many residual problems that restrict the potentially positive role of differentiated tax policy.These problems include 1) the legal level of the differentiated tax rates seems to be low,and it lacks a comprehensive differentiated support system;2) the differential tax policy support looks to be significantly lacking,and the incentive effect on enterprises is not obvious;3) the industrial orientation of the differential tax policy is unclear,and the promotion of industrial development is insufficient;4) the regional characteristics of the differentiated tax policies are obscure,and the leading role of the differentiated tax policy is not clearly targeted. This research also indicates various problems with differentiated financial support policies,such as: A) Differentiated financial policies are not supportive enough and their implementation effect is unsatisfactory;B) there is a lack of risk guarantee preferential policies,and the financi
作者
胡丹
田钊平
Hu Dan;Tian Zhaoping(Zhejiang Guangsha Vocational and Technical University of Construction,Dongyang,322100,Zhejiang,China)
出处
《民族学刊》
CSSCI
北大核心
2022年第4期27-36,134,共11页
Journal of Ethnology
基金
国家社会科学基金一般项目“解决民族地区相对贫困的长效机制研究”(20BMZ140)阶段性成果。
关键词
民族地区
企业自我发展能力
差别化税收政策
差别化金融政策
企业发展基金
ethnic areas
enterprise self-development ability
differentiated tax policies
differentiated financial policies
enterprise development fund
