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优化制造业产业布局、促进转型升级是现阶段我国经济发展的重中之重。为研究促进制造业转型升级的财税政策效应,对天津市过去十年的财税政策按照“调整振兴”、“结构优化”、“产业培育”和“节能降耗”进行分类,采取熵权法确定指标权重,建立模糊综合评价模型,评估政策实施效果。研究结果发现:天津市在鼓励科技创新、引进新型科技创新人才方面的财税政策实施效果较好;而在调整振兴、结构优化和淘汰落后产能方面的产业升级财税政策实施效果欠佳。为此,建议完善化解过剩产能、产业整合和结构调整方面的财税政策,并继续发挥产业培育类政策工具的作用。
Optimizing the layout of the manufacturing industry and promoting the transformation and upgrading are the top priorities of China’s economic development at this stage. In order to study the effect of the fiscal and taxation policies to promote the transformation and upgrading of the manufacturing industry, the fiscal and taxation policies in Tianjin over the past ten years are formulated in accordance with the principles of “adjustment and rejuvenation”, “structural optimization”, “industrial training” and “energy saving and consumption reduction” Classification, take the entropy method to determine the weight of indicators, the establishment of fuzzy comprehensive evaluation model to assess the effectiveness of policy implementation. The result shows that fiscal and tax policies in Tianjin are very effective in encouraging scientific and technological innovation and introducing new scientific and technological innovation talents. However, the implementation of the fiscal and taxation policies on industrial upgrading in adjusting and rejuvenating, structural optimization and elimination of backward production capacity is ineffective. To this end, it is suggested to improve the fiscal and taxation policies on overcapacity, industrial consolidation and structural adjustment and continue to play the role of industrial development policy tools.