Selection and Application of Fiscal and Tax Policy Tools for Army-civilian Integration

Li Na

doi:doi:10.11648/j.ijafrm.20210601.11

| Peer-Reviewed

Selection and Application of Fiscal and Tax Policy Tools for Army-civilian Integration

Li Na

Published in International Journal of Accounting, Finance and Risk Management (Volume 6, Issue 1)

Received: 23 December 2020 Accepted: 5 January 2021 Published: 12 January 2021

Views: Downloads:

Download PDF

Share This Article

Twitter
Linked In
Facebook

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.

Published in	International Journal of Accounting, Finance and Risk Management (Volume 6, Issue 1)
DOI	10.11648/j.ijafrm.20210601.11
Page(s)	1-9
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2021. Published by Science Publishing Group

Keywords

Army-civilian Integration, Fiscal Policy Tools, Tax Policy Tools

References

[1]	Zhao Fuyang. Research on the innovation system of army-civilian integration in defense science and technology industry of China [D]. Harbin: Harbin Engineering University, 2010.
[2]	An Jiakang, Chen Xiaohe. Evolutionary game analysis and countermeasure research on cooperation mechanism of technological innovation-Based on the perspective of army-civilian cooperation [J]. Economic Issue, 2012 (5): 65-69.
[3]	Zhao liming, Sun Jianhui and Zhang Haibo. Analysis on collaborative innovation behavior of army-civilian integration technology [J]. Scientific and Technological Progress and Countermeasures, 2015, 32 (13): 111-117.
[4]	Xu Xiaomin and Wang Jin. Policy issues and reform suggestions of military products exempt from VAT-Based on the perspective of army-civilian integration development [J]. Tax Research, 2019 (08): 98-102.
[5]	Yao gong'an and Zhang Wenwen. Research on tax support strategy of enterprises participating in army-civilian integration [J]. China Science and Technology Forum, 2019 (06): 99-104.
[6]	Yang Fan. Giving full play to the positive role of Taxation to promote the further development of army-civilian integration [J]. Macroeconomic Management, 2019 (02): 79-83.
[7]	Zhang Xi. A preliminary study on the financial support policy for the development of army-civilian integration in Liaoning Province [J]. Liaoning Economy, 2019 (10): 56-57.
[8]	Kong Zhaojun and Zhang Yumeng. The impact of government subsidies on the innovation of army-civilian integration Enterprises [J]. Scientific and Technological Progress and Countermeasures, 2020.
[9]	Guellec, D. & B. V. Pottelsberghe. The Impact of Public R & D Expenditure on Business R&D [J]. Economics of Innovation & New Technology, 2003, 12 (3): 225-2430.
[10]	N Shah. Fiscal and tax incentives to promote investment and innovation [M]. Economic Science Press, 2000.
[11]	Chen Yu, Fu Lin. The orientation of fiscal and taxation policies for the upgrading of China's industrial structure [J], Tax Research, 2015 (4): 22-26.
[12]	Gao Junmei, Tian Dashan, Li Xiaoning. Government policy and management of civilian participation in the army [J]. Chinese Military to Civilian, 2008.8.
[13]	Jiang Jing. The performance of public policy supporting enterprise innovation: a comparative analysis based on direct subsidy and tax preference [J], Scientific Research Management, 2011 (4): 1-8+50.
[14]	Lu Daozhen, Yu Fei, Xia Nan, et al. Research on the reform and development mode of scientific research institutes in the civil military integration system [J]. Chinese Military to Civilian, 2018 (8): 18-24.
[15]	Tao Chun, Zhang Nannan and An mengchang. Dual Use Technologies and Products [J]. 2014 (12): 11-13.
[16]	Zhang Haixing, Liu Dequan. The choice of fiscal policy for the optimization and upgrading of industrial structure during the 12th Five Year Plan Period [J]. Business Research, 2011 (10): 1-7.
[17]	Zhao Guoqin, Gao Fei. The choice of fiscal and tax policies to guide industrial development: Based on the panel data of listed companies [J]. Tax Research, 2016 (10): 22-27.

Cite This Article

Plain Text BibTeX RIS

APA Style

Li Na. (2021). Selection and Application of Fiscal and Tax Policy Tools for Army-civilian Integration. International Journal of Accounting, Finance and Risk Management, 6(1), 1-9. https://doi.org/10.11648/j.ijafrm.20210601.11

Copy | Download

ACS Style

Li Na. Selection and Application of Fiscal and Tax Policy Tools for Army-civilian Integration. Int. J. Account. Finance Risk Manag. 2021, 6(1), 1-9. doi: 10.11648/j.ijafrm.20210601.11

Copy | Download

AMA Style

Li Na. Selection and Application of Fiscal and Tax Policy Tools for Army-civilian Integration. Int J Account Finance Risk Manag. 2021;6(1):1-9. doi: 10.11648/j.ijafrm.20210601.11

Copy | Download

@article{10.11648/j.ijafrm.20210601.11,
  author = {Li Na},
  title = {Selection and Application of Fiscal and Tax Policy Tools for Army-civilian Integration},
  journal = {International Journal of Accounting, Finance and Risk Management},
  volume = {6},
  number = {1},
  pages = {1-9},
  doi = {10.11648/j.ijafrm.20210601.11},
  url = {https://doi.org/10.11648/j.ijafrm.20210601.11},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijafrm.20210601.11},
  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.},
 year = {2021}
}

Copy | Download

TY  - JOUR
T1  - Selection and Application of Fiscal and Tax Policy Tools for Army-civilian Integration
AU  - Li Na
Y1  - 2021/01/12
PY  - 2021
N1  - https://doi.org/10.11648/j.ijafrm.20210601.11
DO  - 10.11648/j.ijafrm.20210601.11
T2  - International Journal of Accounting, Finance and Risk Management
JF  - International Journal of Accounting, Finance and Risk Management
JO  - International Journal of Accounting, Finance and Risk Management
SP  - 1
EP  - 9
PB  - Science Publishing Group
SN  - 2578-9376
UR  - https://doi.org/10.11648/j.ijafrm.20210601.11
AB  - 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.
VL  - 6
IS  - 1
ER  -

Copy | Download

Author Information

Li Na

Insititute for Finance and Economics, Central University of Finance and Economics, Beijing, China

Download PDF

Sections

Plain Text BibTeX RIS

APA Style

Li Na. (2021). Selection and Application of Fiscal and Tax Policy Tools for Army-civilian Integration. International Journal of Accounting, Finance and Risk Management, 6(1), 1-9. https://doi.org/10.11648/j.ijafrm.20210601.11

Copy | Download

ACS Style

Li Na. Selection and Application of Fiscal and Tax Policy Tools for Army-civilian Integration. Int. J. Account. Finance Risk Manag. 2021, 6(1), 1-9. doi: 10.11648/j.ijafrm.20210601.11

Copy | Download

AMA Style

Li Na. Selection and Application of Fiscal and Tax Policy Tools for Army-civilian Integration. Int J Account Finance Risk Manag. 2021;6(1):1-9. doi: 10.11648/j.ijafrm.20210601.11

Copy | Download

@article{10.11648/j.ijafrm.20210601.11,
  author = {Li Na},
  title = {Selection and Application of Fiscal and Tax Policy Tools for Army-civilian Integration},
  journal = {International Journal of Accounting, Finance and Risk Management},
  volume = {6},
  number = {1},
  pages = {1-9},
  doi = {10.11648/j.ijafrm.20210601.11},
  url = {https://doi.org/10.11648/j.ijafrm.20210601.11},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijafrm.20210601.11},
  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.},
 year = {2021}
}

Copy | Download

TY  - JOUR
T1  - Selection and Application of Fiscal and Tax Policy Tools for Army-civilian Integration
AU  - Li Na
Y1  - 2021/01/12
PY  - 2021
N1  - https://doi.org/10.11648/j.ijafrm.20210601.11
DO  - 10.11648/j.ijafrm.20210601.11
T2  - International Journal of Accounting, Finance and Risk Management
JF  - International Journal of Accounting, Finance and Risk Management
JO  - International Journal of Accounting, Finance and Risk Management
SP  - 1
EP  - 9
PB  - Science Publishing Group
SN  - 2578-9376
UR  - https://doi.org/10.11648/j.ijafrm.20210601.11
AB  - 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.
VL  - 6
IS  - 1
ER  -

Copy | Download