The Fiscal And Taxation Policy Research Of Inner Mongolia Green Industry Agglomeration

Under the premise of environmental protection, ecology requirements, human health and sustainable development, green industry agglomeration refers to a interdependent cooperation but competing with each other to promote the economic development model in a specific region, which has a leading industry body and a large number of related industries, businesses and support agencies with certain rules of the integrated economy. With the increasing of world’s population, resources and energy consumption and environmental pollution in the 21 st century, conforming "five in one" path of reform in China, surrounding "8337" development ideas in Inner Mongolia, green industries agglomeration make up the theme of industrial development.The development of green industry agglomeration in Inner Mongolia has just started, which is exploring the road of cluster development with the established eco-industrial park. The purpose of this study lies in this: sorting out the green industry agglomeration theory, combined with the status quo in Inner Mongolia, extracted the factors about green industry agglomeration, and verified by empirical methods, which can offer fiscal policies and recommendations about green industry agglomeration in the desire.Under the guidance of the research, this article can be roughly divided into the following parts:Part I: Introduction. This part firstly gives the background and significance of the writing, then describes the literatures, related theory, research contents and methods, and finally describes the innovation of this paper briefly.Part II: Related theory supporting green industry agglomeration. This section describes theory about green industry agglomeration and the theoretical basis of fiscal policy to promote green industry agglomeration.Part III: The status quo of policy to promote green industrial clustering in Inner Mongolia. Introduce the realistic basis and policy tools to promote green industry agglomeration by government, and analyze the existing fiscal and other relevant policies about green industrial agglomerationPart IV: Empirical analysis about fiscal policy of green industrial agglomeration. To measure the degree of the green industry concentration in Inner Mongolia by location quotient, the result of green industry concentration and the degree of specialization in Inner Mongolia is lower than the level of national average, and industrial agglomeration should be strengthened.Part V: Foreign experiences and enlightenment. Analyzes the international methods of fiscal policy to promote green industry agglomeration. Summarize the enlightenment of international experience from financial expenditure, government procurementent, subsidies and tax incentives policies.Part VI: Recommendations of policy. According to the relevant basic principles, puts forward to improve the gathering of Inner Mongolia green industry fiscal policy. To promote the green industry cluster development, government can carry out encourage and restrictional taxation policies, also proposed the implementation measures to promote green industry cluster development.