企业“走出去”的财税支持政策研究——以湖南省为例

刘建民; 唐婷; 吴金光

企业“走出去”的财税支持政策研究——以湖南省为例

引用本文：刘建民，唐婷，吴金光.企业“走出去”的财税支持政策研究——以湖南省为例[J].财经理论与实践,2014,(1):81-85

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作者	单位
刘建民，唐婷，吴金光	(1.湖南大学经济与贸易学院,湖南长沙410079；2.湖南财政经济学院,湖南长沙410205)

中文摘要:以湖南省为例分析湖南省企业“走出去”存在的规模小、民企弱、产业与市场分布不合理以及财税支持政策不足等问题，并实证财税支持政策对湖南省企业“走出去”的正向影响效应，结果表明:湖南省应完善省级财政专项资金、改变财政补贴方式、设立反补贴应对工作专项资金、明确税收优惠产业导向、完善区域税收优惠政策等工作。

中文关键词:企业“走出去” 财税支持政策影响效应

A Study on Fiscal and Taxation Support Policy for Hunan Enterprises to “Go out”

Abstract:As a case study of Hunan province, this article reveals that Hunan's “going-out” enterprises have the problems of being of small scale and weak with private ownership and unreasonable distribution of industries and market presence as well as inadequate fiscal and taxation support policy. Then this paper conducts an empirical analysis of the fiscal and taxation support policy's positive effect on enterprises' “going out”, the result shows that Hunan province should improve its provincial special funds, change the fiscal subsidizing approaches, set up a special fund for responding to anti-subsidizing, draw out specific industry-oriented tax incentives, and improve the regional tax incentives.

keywords:Enterprises to “go out” Fiscal and taxation support policy Effect

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