摘要
新质生产力强调颠覆性技术革命、产业转型升级与生产要素的创新配置。新质生产力不仅重塑了产业链与供应链的格局,也带来了前所未有的挑战。在这一变革的浪潮中,颠覆性技术革命引领产业转型升级,深度融合的新业态推动产业链形态向网络化演进,新型要素的应用促进供应链智能化转型。数字平台等新兴模式的崛起,进一步催生了供应链组织形式的深刻变革。与此同时,新质生产力也从主体、结构、环境三层面对产业链供应链安全提出了新要求。新质生产力的加快发展,以及产业链供应链的安全与稳定,都依赖于财政的坚实基础与有力支撑。在此背景下,笔者探讨了财税政策在促进产业协调发展、推动企业创新融合、保障链条循环畅通、构建统一大市场、优化营商环境以及吸引新型要素流入等多方面的着力点,并对当前财税政策存在的问题和不足进行了系统分析。为此,应从新阵地、新转换、新基础、新格局、新循环、新环境和新协同七个方面谋划财税政策,以期达到产业链供应链安全与发展新质生产力协同共进的战略目标。
The proposal of new quality productivity marks the disruptive technological revolution,industrial transformation and upgrading,and the innovative allocation of production factors.New quality productivity not only reshapes the pattern of the industrial chain and supply chain,but also brings unprecedented challenges.In this wave of change,the subversive technology revolution leads industrial transformation and upgrading,the deeply integrated new industry forms promote the evolution of the industrial chain pattern towards networking,while the application of new factors promotes the intelligent transformation of the supply chain.Meanwhile,the rise of digital platforms and other emerging modes has further spawned a profound change in the organisational form of the supply chain.At the same time,the new quality productivity also puts forward new requirements for industrial chain and supply chain security from the main body,structure and environment levels.The accelerated development of new productivity,as well as the security and stability of the industrial chain and supply chain,depend on the solid foundation and strong support of finance.In this context,this paper discusses the focus of fiscal policy in promoting the coordinated development of industries,promoting the innovation and integration of enterprises,guaranteeing the smooth circulation of the chain,constructing a unified big market,optimising the business environment and attracting the inflow of new types of factors,etc.,and systematically analyses the problems and deficiencies of the current fiscal policy.To this end,fiscal policies should be planned in seven aspects,namely,new position,new transformation,new foundation,new pattern,new cycle,new environment and new synergy,with a view to achieving the strategic goal of synergising industrial chain and supply chain security with the development of new quality productivity.
作者
李燕
陆帆
孙文晖
LI Yan;LU Fan;SUN Wen-hui
出处
《中央财经大学学报》
CSSCI
北大核心
2024年第10期3-13,共11页
Journal of Central University of Finance & Economics
基金
国家社会科学基金重大项目“深化预算管理制度改革研究”(项目编号:21ZDA043)
国家社会科学基金项目“人大国有资产监督机制创新研究”(项目编号:23BZZ008)。
关键词
新质生产力
产业链供应链安全
财税政策
政策优化
New quality productive forces
Industrial and supply chain security
Fiscal and tax policies
Policy optimization
