财税政策是政府推进产业空间结构优化的重要手段,本文归纳了高技术产业的规模不断上升、集聚特征明显、产业梯度差异突出、投资增长率差异显著等特征,借用博弈分析的思路构建并探讨了财税政策对产业空间结构优化的作用机理,进一步利用2005-2014年长三角地区高技术产业的面板数据对财税政策作用于产业空间结构优化的影响效应进行实证检验,研究发现,税收力度与财政支出力度、科技支出对高技术产业的影响较为明显,而教育支出、社会保障支出对其产业空间结构的影响效果并不显著,最后从财政激励与税收优惠两方面提出了政策建议。

The fiscal and taxation policy is an important means for the government to promote the industrial spatial structure optimization. After current situation analysis of high technology industry in Yangtze River Delta industrial spatial structure and the effects of fiscal policy, it is found that the industrial structure of Yangtze River Delta area is optimizing, the high-tech industry scale is rising but growth is slowing, innovation ability has been rapidly improved, partial agglomeration characteristics are markedly, the industrial transfer tendency is obvious. The industrial spatial structure optimization mechanism of fiscal and taxation policies was analyzed based on game analysis. Then, the effect of fiscal and taxation policies on the industrial spatial structure was analyzed according to the panel data of the high technology industry in the Yangtze River Delta during 2005-2014. The results show that the tax effort, fiscal expenditure and expenditure on science and technology effects on the high-tech industry are more obvious, and effects of education and social security expenditure on the industrial spatial structure is not significant. At the end, suggestions to optimize the industry spatial structure from aspects of fiscal incentives and preferential tax policies was provided.

国家自然科学基金“境内集群式产业转移驱动的国内价值链重构与产业集群升级机理研究”（71203079）；教育部人文社科基金“开放治理模式下制造业集群技术创新生态系统自适应调整机理研究” （16YJC790031）。