促进低空经济企业关键核心技术突破的财税政策研究OA
Fiscal and Tax Policies for Promoting Breakthroughs in Key Core Technologies of Low-altitude Economy Enterprises
突破低空经济领域关键核心技术,既是实现低空经济高质量发展的必由之路,也是维护国家安全与长远战略利益的迫切要求.财政作为国家治理的基础与重要支柱,在优化资源配置、强化创新激励等方面具有重要作用.梳理低空经济领域现行财税政策发现,当前政策体系仍存在税收激励措施有待完善、财政补贴政策作用发挥不充分、专业人才激励政策相对匮乏等问题.基于此,提出支持我国低空经济企业突破关键核心技术的财税政策优化路径.
Breakthroughs in key core technologies are essential for the develop-ment of the low-altitude economy and are also closely related to national security and long-term strategic interests.As the foundation and important pillar of national gover-nance,finance plays a crucial role in optimizing resource allocation and strengthening innovation incentives.However,a review of current fiscal and tax policies in the low-altitude economy sector indicates that the existing policy framework still has several limitations,including incomplete tax incentive policies,limited effectiveness of fiscal subsidies,and inadequate incentive mechanisms for professional and technical talents.Based on this,this article proposes an optimization path of fiscal and tax policies to support low-altitude economy enterprises in China to break through key core technolo-gies.
彭瑞娟
江西飞行学院经济与管理学院(江西 南昌 330088)
管理科学
低空经济关键核心技术财税政策
Low-altitude EconomyKey Core TechnologiesFiscal and Tax Poli-cies
《科技广场》 2026 (1)
17-26,10
国家社会科学基金一般项目"税收优惠赋能传统制造业智能化转型的机制与路径研究"(项目编号:25BJY061)江西省哲学社会科学重点研究基地项目"新质生产力背景下财税支持低空经济企业关键核心技术突破研究"(项目编号:24ZXSKJD58)
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