商业研究
商業研究
상업연구
COMMERCIAL RESEARCH
2014年
4期
69-77
,共9页
生态产业%财政政策%税收政策
生態產業%財政政策%稅收政策
생태산업%재정정책%세수정책
ecological dominant industry%fiscal policy%taxation policy
加快黑龙江省生态主导型产业的发展符合国家“十二五规划”关于建设资源节约型与环境友好型社会的要求，对其产业升级、经济转型和生态功能区建设具有重要的功效。通过分析黑龙江省生态旅游、绿色食品、林木加工、特色北药和清洁能源等产业的发展现状及其存在的问题，并结合现行政策及缺陷，提出增加财政投入比重、加大财政补贴力度和扩大专项资金范围等财政政策，以及在开发与投资、经营与生产、消费与销售环节的税收政策，旨在促进生态主导型产业的健康、有序发展。
加快黑龍江省生態主導型產業的髮展符閤國傢“十二五規劃”關于建設資源節約型與環境友好型社會的要求，對其產業升級、經濟轉型和生態功能區建設具有重要的功效。通過分析黑龍江省生態旅遊、綠色食品、林木加工、特色北藥和清潔能源等產業的髮展現狀及其存在的問題，併結閤現行政策及缺陷，提齣增加財政投入比重、加大財政補貼力度和擴大專項資金範圍等財政政策，以及在開髮與投資、經營與生產、消費與銷售環節的稅收政策，旨在促進生態主導型產業的健康、有序髮展。
가쾌흑룡강성생태주도형산업적발전부합국가“십이오규화”관우건설자원절약형여배경우호형사회적요구，대기산업승급、경제전형화생태공능구건설구유중요적공효。통과분석흑룡강성생태여유、록색식품、림목가공、특색북약화청길능원등산업적발전현상급기존재적문제，병결합현행정책급결함，제출증가재정투입비중、가대재정보첩력도화확대전항자금범위등재정정책，이급재개발여투자、경영여생산、소비여소수배절적세수정책，지재촉진생태주도형산업적건강、유서발전。
To accelerate the development of ecological dominant industries in Heilongjiang Province is in line with “the Twelfth Five-year Plan” in aspect of constructing resource -economical and environment -friendly society , and plays a significant role in industrial upgrading , economic transition and ecological function area construction .By analyzing the current situation and problems of the ecological tourism industry , green food industry , forestry processing industry , north medicine industry and clean energy industry in Heilongjiang Province , the paper puts forward some fiscal policies such as increasing financial input , aggrandizing fiscal subsidies and expanding special fund range combining with the current pol -icies and its defects , and presents relevant taxation policies in different links including the exploitation&investment , op-eration& manufacture , consumption & marketing links aiming at promoting ecological dominant industries to develop healthily and orderly .
