Abstract：With the acceleration of a new round of scientific and technological revolution and industrial upgrading, strategic emerging industries have made increasingly significant contribution to the power of science and technology and the revitalization of national industries. Since 2010, the government has introduced a series of fiscal subsidies and tax incentives to aid in the innovation and development of strategic emerging industries. However, in terms of actual effects, these fiscal and tax policies have not provided necessary incentives for the innovation potential of strategic emerging industries, and the innovative development of the industry still depends on the size and profitability of the company. Tax incentives obviously have more positive impact than fiscal subsidies on the research and development of emerging industries. The reasons are as follows. First, there are obvious differences between industries in the investment of financial funds, and the emphasis is on production rather than talent. Second, fiscal and tax policies are different in support structures. Tax incentives are universal, while fiscal subsidies are more differentiated in and out of the industries, namely, tax incentives provide universal support while fiscal subsidies provide targeted support. Third, we don’t have an evaluation and assessment mechanism for the efficiency of the use of financial funds. Accordingly, to stimulate the innovation capacity of China’s strategic emerging industries, we need to value talent dividends and establish incentive mechanisms for scientific researchers, adjust incentive ideas and increase fiscal and tax policy support models, stimulate market demand and increase demand to pay back manufacturers, improve the precision of financial support and build assessment system for the use of funds.
胡吉亚. 财税政策激发战略性新兴产业创新能力：效应问题及优化路径[J]. 《深圳大学学报》（人文社科版）, 2020, 37(5): 76-86.
HU Ji-ya. Stimulation of Fiscal and Tax Policies on the Innovation Capacity of Strategic Emerging Industries: Effects and Optimization Approaches. , 2020, 37(5): 76-86.
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