【作者】 戴鹏；

【导师】 王国清；

【作者基本信息】 西南财经大学 ， 财政学， 2012， 博士

【摘要】 2008年金融危机爆发以来,国内主要产业受到较大冲击,国内外市场需求急剧萎缩,生产持续下降,行业经济效益下滑,国民经济陷入多年未见的困境,可持续发展面临着前所未有的挑战。我国在经济快速发展的过程中,产业结构不合理,自主创新能力和可持续发展能力较弱,成为制约经济长期发展的瓶颈,亟需进行产业调整。金融危机在给我国产业发展带来困难的同时,也加快了世界产业格局的调整,世界主要产业加快向我国转移,为我国参与产业再分工创造了历史机遇。当前,我国必须加速产业调整和发展,扩大国内外市场,实现产业结构的优化升级,推动企业兼并重组,优化产业布局；提高自主创新能力,巩固和提升我国产业的国际竞争力；推进增长方式转变,促进产业可持续发展；并推动我国战略性新兴产业的发展。因此,构建和完善产业调整和发展政策体系具有迫切性,而鉴于财税政策对产业调整和发展的深远影响,构建和完善推进产业调整和发展的财税政策无疑是一个合理的选择。在传统的计划经济时期,财政分配无所不包,既有缺位分配,又有越位分配,高度集中统一,居于国民收入分配的主导地位,是传统计划经济的核心；财政政策对产业的影响、制约和支持包含在财政与经济关系的一般分析之中,至多在财政收入来源的国民经济部门构成和财政分配与国民经济结构的分析中显现。在社会主义市场经济的建设过程中,需要正确处理政府与市场的关系,界定各自活动的领域和范围,财政活动介入生产领域的实现形式相应也有所变化。目前,财政已经从计划经济运作的核心转型为现代社会建设的核心,需要依据政府与市场的关系,公共产品、准公共产品和私人产品的配置理论,有进有退,有所为、有所不为,有所必为地对产业的存量进行有效的转换与调整,对产业的增量进行有效的规划与发展,即推动产业调整和发展。本文以财税政策为主线,从产业的视角对产业调整和发展的理论基础,包括产业结构理论、自主创新理论和产业可持续发展理论等做了文献综述；从财政的视角概括了产业调整和发展的理论基础,包括经济再生产理论、政府功能理论和公共产品理论等。在公共产品理论的基础上,分析了我国十大振兴产业和七大战略性新兴产业所涉产品、服务和技术的基础性、公共性和全局性特征。本文检视了我国现有产业调整和发展财税政策的不足,在借鉴国际经验的基础上,有针对性地提出了完善我国产业调整和发展的相关财税政策建议。全文由八章组成,约10万字,基本按照理论分析——经验分析——对策建议的路径展开,重点放在产业调整和发展的财税政策构建上。第一章,导言。阐述了论文的研究背景、研究意义、研究方法、研究内容、论文的创新及不足。第二章,文献综述。首先,本文从产业的视角产业调整和发展的理论基础进行了综述,其重点是对产业结构理论、产业自主创新理论、产业可持续发展理论及战略性新兴产业发展的相关研究成果进行了梳理。其次,本文从财政的视角对产业调整和发展的理论基础进行了述评,主要是对经济再生产理论、政府功能理论和公共产品理论在产业调整和发展方面的相关内容进行了归纳和提炼。第三,本文从财税政策的角度对产业调整和发展的政策基础进行了综述,分别阐释了财税政策在优化产业结构、增强自主创新能力、提高产业可持续发展能力、促进战略性新兴产业发展等方面的相关文献。最后,对上述文献综述做了一个简要的小结。第三章,产业调整和发展的概念界定、财政机理与效应。首先,本文尝试性的界定了产业调整和发展的概念和内涵,提出了产业调整和发展政策的目标体系和主要任务；其次,本文分析了财税政策促进产业调整和发展的机理；最后,本文分析了产业调整和发展的财政效应,即对财政收支规模和结构等方面的影响。第四章,中国产业调整和发展的环境分析。首先,本文分析了我国的产业结构现状,指出我国的三次产业结构、产业组织结构及区域间产业分工不合理；其次,本文分析了我国自主创新能力现状,指出我国技术创新投入不足,产业技术水平落后,高技术产业发展滞后；第三,本文分析了我国的可持续发展环境,探讨了资源和环境对我国可持续发展的约束；最后,本文分析了我国战略性新兴产业的发展现状,认为我国战略性新兴产业竞争力不足,市场环境与政策环境欠佳。第五章,财政政策变迁与产业调整和发展。本文将我国改革开放以来的财政政策变迁分为四个阶段,即改革开放初期(1978-1991)、改革开放中期(1992-2003),科学发展新时期(2004-2008)、国际金融危机以来(2008-),并就各阶段财政政策对产业调整和发展的影响进行了深入的探讨。第六章,中国产业调整和发展的财税政策障碍。首先,本文分析了我国产业调整和发展的财税调控机制障碍；其次,本文分别分析了我国现有财税政策对优化升级产业结构、增强自主创新能力、促进产业可持续发展及战略性新兴产业发展等方面的障碍性因素。第七章,产业调整和发展政策的国际经验及启示。美国、日本、韩国三个国家依据经济发展历史背景和国情,分别制定了富有成效的产业调整和发展政策。其中,美国“锈带复兴”成为老工业基地产业调整和发展的示范；日本制定了系统的产业调整和发展政策,决策和实施机制科学合理；韩国作为后发国家在扶持战略性产业和应对亚洲金融危机等方面的成效显著。美日韩在产业调整和发展方面的相关举措,为中国完善财税政策促进产业调整和发展提供了宝贵经验。第八章,产业调整和发展的财税政策建议。首先,本文从完善产业调整和发展的财税调控机制角度提出相关建议,防止产业调整和发展政策的失效；其次,本文提出了促进产业结构优化升级的财税政策建议,主张不仅要促进三次产业的协调发展,而且要推进产业结构的优化升级和区域间产业合理分工布局；第三,本文提出了促进产业自主创新的财税政策建议,主张不断加大财政投入,完善税收优惠政策,拓展政府采购政策的扶持功能；第四,本文提出了促进产业可持续发展的财税政策建议,主张构建可持续发展导向的财政政策体系和税收政策体系；第五,本文提出了促进我国战略性新兴产业发展的财税政策建议,主张不断加大财政支持力度,完善税收激励政策。本文在研究过程中主要有以下创新点：一是通过对国内产业调整和发展规划、国家相关政策性文件和相关文献进行归纳和总结,科学界定了产业调整和发展的概念,系统阐述了产业调整和发展的目标体系和主要任务等内容。其中,将产业调整和发展的概念界定如下：为适应国际国内环境变化,通过实施一定政策扶持措施,以提升和优化产业结构,增强产业竞争力,促进产业可持续发展及战略新兴产业发展的国家经济活动。二是根据经济再生产理论、政府功能理论和公共产品理论,完善了公共财政介入产业调整和发展的理论基础；特别是从计划经济时代财政与产业发展的一般关系出发,结合市场经济条件下的政府功能理论,探究了我国产业调整和发展所涉及的产品、服务和技术对于国民经济运行的基础性、公共性和全局性特征。揭示了财税政策促进产业调整和发展的内在机理,探讨了产业调整和发展对于财政收支规模和结构的影响,以及产业发展各阶段的财政效应。三是系统的梳理了制约产业调整和发展的财税政策障碍,并以此为基础提出了促进我国产业调整和发展的相关财税政策建议。特别是,主张不仅要促进三次产业的协调发展,而且要推进产业结构的优化升级和区域间产业合理分工布局,实现产业结构的优化升级；主张完善财税政策体系,提升产业自主创新能力,促进产业可持续发展,发展我国的战略性新兴产业。当然,由于本文可供借鉴的理论研究成果十分有限,且本人理论研究水平尚有较大程度的不足,导致本文尚存在不少局限。一是本文对财政介入产业调整和发展的理论基础进行了归纳和总结,但囿于现有文献相对较少,阐述尚不够深入,需要进一步加强。二是本文着力于分析和构建财政政策框架体系,偏重于定性分析,定量分析相对不足。三是本文分别从产业结构优化升级、增强产业自主创新、可持续发展能力及支持战略性新兴产业等方面提出了政策建议,但相关政策尚有待实践的检验,其科学性和有效性尚难以断定。更多还原

【Abstract】 Since the financial crisis in2008, the major domestic industry was hit by sharp contraction in domestic and international market demand, production continued to decline, economic downturn. China’s industrial structure is not reasonable, the capability of independent innovation and sustainable development capacity is weak, which is a bottleneck restricting the long-term economic development, so we must seize the opportunity to take full advantage of the current favorable opportunity, to improve the industrial restructuring and revitalization, considering the far-reaching effects of the fiscal and taxation policies on industry restructuring and developement, build and improve fiscal policy of the propulsion industry restructuring and developement is undoubtedly a reasonable choice.In the traditional planned economy period, the fiscal allocation is all-encompassing, both the absence and offside of allocation exist simultaneously. In the process of the construction of the socialist market economy, it is necessary to correctly handle the relationship between government and the market to define the field and scope of their activities.This thesis focuses on fiscal and taxation policies. Firstly, make a literature review from the industry’s perspective on the industrial structure theory, the theory of independent innovation and industrialization of sustainable development theory. Secondly, make a theory summary, such as public goods and government function theory. On the basis of learning from international experience, this thesis targeted fiscal and tax policy recommendations to improve China’s industrial restructuring and developement.Chapter1:Introduction. This chapter includes the research background and significance of research, research methods, innovation and defect.Chapter2:The literature review. Firstly, this chapter focuses the theoretical basis from the industry perspective by the theory of industrial structure, industry innovation theory, industry sustainable development theory. Secondly, this chapter generalizes the theoretical basis from the fiscal perspective by the theory of public goods and government functions theory. Thirdly, this chapter elaborates the fiscal policy in optimizing the industrial structure, enhance the capability of independent innovation, improve industrial capacity for sustainable development, and to promote the development of strategic emerging industries from the related literature. The last is a brief summary of the literature review.Chapter3:The concept, fisal system and effect of industrial restructuring and developement. Firstly, this paper attempts of defining the concept, content, target and the main task of the policy of industry restructuring and developement. Secondly, this paper analyzes the mechanism of fiscal and taxation policies to promote the industrial restructuring and developement. Finally, this paper analyzes the fiscal effect of industry restructuring and developement.Chapters4:The China’s environmental of industry restructuring and developement. Firstly, the paper analyzes the structure of three irrational industrial in China, point the unreasonable industrial division. Secondly, the paper pointed out that China’s insufficient capability of innovation. Thirdly, the paper analyzes the environment of the sustainable development, which include the constraints of the resources and environment on the sustainable development of China. Finally, this paper analyzes the lack of competitiveness of China’s strategic emerging industries and the poor market environment and policy environment.Chapter5:Fiscal policy vicissitude and industry restructuring and developement. Fiscal policy is divided into four stages, the early stage of reform (1978-1991), the mid-term of reform and opening (1992-2003), the scientific development in the new period (2004-2008) and the international financial crisis since the (2008-). This thesis respectively analyses the impact of the various stages of fiscal policy on the industry restructuring and developement.Chapter6:The problem of the fiscal and tax policy in China industrial restructuring and developement. Firstly, this paper analyzes obstacles of China’s industrial restructuring and development in the fiscal and taxation regulation mechanisms. Secondly, this paper analyzes the barrier factors of the existing fiscal policy in China to improve the industrial structure, enhance independent innovation, and promote sustainable development and strategic emerging industries.Chapter7:The international experience of industry restructuring and developement policies. Based on the historical background and circumstances of economic development, the U.S.A, Japan, South Korea, make industrial restructuring and developement policies. U.S.A was a demonstration of the old industrial base of industry restructuring and developement; Japan has formulated a system of industry revitalization policy; Korea supported the response to the Asian financial crisis with remarkable results.Chapter8:Policy suggestions. Firstly, this thesis makes relevant recommendations to prevent the failure of industry restructuring and developement policy. Second are the fiscal and taxation policies to promote the optimization and upgrading of industrial structure. Thirdly, the paper proposes policy recommendations to promote the innovation capability of industry. Fourthly, the paper proposes a fiscal recommendation to promote the sustainable development of industry. Lastly, the paper presents the fiscal and tax policy to promote the development of China’s strategic emerging industries.The innovative points of this paper are as follows:Firstly, this thesis defines the concept of industry restructuring and developement exactly. Secondly, according to the economic theory of reproduction, this paper generalize the theory of public goods and government function theory, and reveal the inner mechanism of the fiscal and taxation policies to promote industrial restructuring and developement. Thirdly, this paper systemically put forward some suggestion of fiscal and taxation to restructure and develope the industry.Of course, this paper is still many limitations. Firstly this paper lack of quantitative analysis. Secondly, relevant policies remain to be the test of practice.更多还原