| The arrival of the financial crisis leaded to the world economy suffered serious blow,countries need to seek new ways to develop the economy. Countries around the world have also introduced a series of plans to save the economic crisis, its have a common is that they hope to quickly recover economy with the development of the real economy. The process of the development of the real economy, the development of strategic emerging industries become the focus of attention, because the related industries it is involved in are internationally recognized as one of the most cutting-edge industries that can promote the country’s economic development. Our country change the previous development ideas quickly and develop a series of planning for the development of strategic emerging industries. Fiscal policy is a very important means of government intervention in the economy, it can powerfully promote the development of industry, so the research of fiscal policy research received wide attention. Strategic emerging industries at have the strong sustainability and growth potential, obvious economic and social benefit, stronger correlation with other industries, they play an important leading role in the industry. Division of strategic emerging industries have many standards, at the same time, with the passage of time, the set of standards will be corresponding changes at any time, at the present stage our country could be divided into seven kinds of industries, strategic emerging industries, respectively, for energy conservation and environmental protection industry, a new generation of information technology industry, biological industry, high-end equipment manufacturing industry, new energy industry, new materials, new energy electric vehicle industry.In the process of the development of strategic emerging industries, Fiscal policy plays a very important role, governments around the world pay attention to it, have introduced a variety of fiscal policy to promote the healthy development of the industry. Fiscal policy mainly include the fiscal expenditure policy and fiscal revenue, fiscal expenditure policy mainly includes metastatic spending such as financial subsidies, financial direct investment and purchase expenditure such as government procurement, etc., will play a role of booster inside; Fiscal revenue policy mainly refers to the use of preferential tax policies to guide the enterprises to develop strategic emerging industries, external traction effect.In view of this, this thesis will be taking human province as an example, based on the perspective of fiscal policy incentives, using Eviews analysis software and OLS regression method, the corresponding measurement analysis, detailed annotations of the principal means of fiscal policy, investment in fixed assets, the government money, tax policy and r&d activity is engaged in the population scale in the industry has the potential to affect the development of strategic emerging industry. Articles in several developed countries and domestic several provinces in motivating measures taken strategic emerging industry development has carried on the deep analysis. Then in view of the hunan province using the fiscal policy incentive problems existing in the development of strategic emerging industry, further put forward incentive fiscal policy Suggestions on the development of strategic emerging industries in hunan province:the government should expand the financial input to the strategic emerging industries, set clear development plans in the related fields of the industry, at the same time in taxation should attach importance to the implementation of various tax preferential policy to promote the development of strategic emerging industries. |
