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本文总结了我国现行促进海洋经济发展的相关优惠政策,研究了发展海洋经济方面税收政策的不足之处:支持海洋经济发展的税收政策导向性不强;税收优惠政策以直接优惠为主,优惠方式单一;税收政策覆盖面较窄;税收政策的配套设施有待进一步完善。最后提出促进海洋经济发展的税收政策建议:放宽对海洋高新技术企业的减免税门槛;出台鼓励涉海基础设施投资的税收优惠政策等。
This article summarizes the current preferential policies for promoting the development of the marine economy in our country, studies the inadequacies of the tax policies in the development of the marine economy: the tax policy of the marine economic development is not oriented strongly; the preferential tax policies are mainly direct concessions Single; tax policy coverage is narrow; tax policy facilities need to be further improved. At last, we put forward tax policy proposals to promote the development of marine economy: relaxing the tax reduction and exemption threshold for marine high-tech enterprises; and issuing preferential tax policies to encourage investment in infrastructure related to the sea.