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Selection and Application of Fiscal and Tax Policy Tools for Army-civilian Integration
International Journal of Accounting, Finance and Risk Management
Volume 6, Issue 1, March 2021, Pages: 1-9
Received: Dec. 23, 2020; Accepted: Jan. 5, 2021; Published: Jan. 12, 2021
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Li Na, Insititute for Finance and Economics, Central University of Finance and Economics, Beijing, China
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As a critical tool to optimize the allocation of resources, fiscal and tax policy plays an important role in promoting the deep development of army-civilian integration. This paper focuses on how to reasonably choose fiscal and tax policy tools to promote the development of army-civilian integration. First of all, it makes a comparative analysis of the decision-making body, scope, speed, cost and effect of all kind of fiscal and tax policy tools. Secondly, on the basis of combing the existing fiscal and tax policies, the paper points out the problems and shortcomings. The specific problem is the insufficient use of tool types and performance. The army-civilian integration of tools is not well targeted, and tools lack of pertinence for different types of army-civilian integration enterprises. Then, it further analyzes that the policy objectives, policy environment and the characteristics of army-civilian integration enterprises should be considered when selecting and optimizing fiscal and tax policy tools. Finally, on the foundation of the previous analysis, it gives suggestions on how to rationally choose and apply fiscal and tax policy tools to promote the further development of army-civilian integration. That is to say, when choosing fiscal and tax tools, on the one hand, we should not deviate from the performance of fiscal and tax policy tools, on the other hand, we should not ignore the development law of army-civilian integration industry. On this basis, we should strengthen the combination of fiscal policy tools and tax policy tools, the internal combination of tax policy tools and the internal combination of fiscal policy tools.
Army-civilian Integration, Fiscal Policy Tools, Tax Policy Tools
To cite this article
Li Na, Selection and Application of Fiscal and Tax Policy Tools for Army-civilian Integration, International Journal of Accounting, Finance and Risk Management. Vol. 6, No. 1, 2021, pp. 1-9. doi: 10.11648/j.ijafrm.20210601.11
Copyright © 2021 Authors retain the copyright of this article.
This article is an open access article distributed under the Creative Commons Attribution License ( which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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