Abstract
As a critical tool to optimize the allocation of resources, fiscal and tax policy plays an important role in promoting the deep development of army-civilian integration. This paper focuses on how to reasonably choose fiscal and tax policy tools to promote the development of army-civilian integration. First of all, it makes a comparative analysis of the decision-making body, scope, speed, cost and effect of all kind of fiscal and tax policy tools. Secondly, on the basis of combing the existing fiscal and tax policies, the paper points out the problems and shortcomings. The specific problem is the insufficient use of tool types and performance. The army-civilian integration of tools is not well targeted, and tools lack of pertinence for different types of army-civilian integration enterprises. Then, it further analyzes that the policy objectives, policy environment and the characteristics of army-civilian integration enterprises should be considered when selecting and optimizing fiscal and tax policy tools. Finally, on the foundation of the previous analysis, it gives suggestions on how to rationally choose and apply fiscal and tax policy tools to promote the further development of army-civilian integration. That is to say, when choosing fiscal and tax tools, on the one hand, we should not deviate from the performance of fiscal and tax policy tools, on the other hand, we should not ignore the development law of army-civilian integration industry. On this basis, we should strengthen the combination of fiscal policy tools and tax policy tools, the internal combination of tax policy tools and the internal combination of fiscal policy tools.
Highlights
Fiscal and tax policies, as a tongs for the state to regulate the market, are the basic guidelines formulated by the state to guide fiscal distribution activities and deal with various fiscal distribution relations
Combined with the research conclusions and results of existing literature, this paper focuses on how to reasonably select fiscal and tax policy tools to promote the development of army-civilian integration
China has implemented corresponding fiscal and tax policies to promote the development of army-civilian integration, there are still some problems, such as the use of policy tools is not in-depth, the policy is not targeted and the characteristics of different types of army-civilian integration enterprises are not taken into account
Summary
As a tongs for the state to regulate the market, are the basic guidelines formulated by the state to guide fiscal distribution activities and deal with various fiscal distribution relations They are important policy means for the government to provide public goods, make up for "market failure" and promote stable economic development. Li Na: Selection and Application of Fiscal and Tax Policy Tools for Army-civilian Integration when military enterprises and private enterprises evolve into the steady state of collaborative innovation, government subsidies are positively related to the steady state path of collaborative innovation. Combined with the research conclusions and results of existing literature, this paper focuses on how to reasonably select fiscal and tax policy tools to promote the development of army-civilian integration. The research on this issue has certain theoretical and practical significance for the correct selection of appropriate fiscal and tax policy tools to promote the development of army-civilian integration
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