摘 要
加快推进宁波企业转型升级是当前宁波经济发展的重要目标，而财税政策
的扶持作用是推动转型升级的关键所在。因此，需要依托财税政策扶持力度，
构建并完善现代产业体系，进一步优化结构、提高效益、降低消耗，增强自主
创新能力，培育自主知识品牌，加快经济发展方式转变，提升区域企业的综合
竞争力。

论文的理论部分，对论文研究的基本背景和意义、国内外的研究现状、研
究的思路和方法、论文的创新和不足进行阐释；对宁波企业转型升级所面临内
外环境的分析，以及在内外环境的影响下，企业转型升级所存在的瓶颈制约，
企业瓶颈主要表现在创新能力不强，发展不均衡性和发展方式传统性等；再次
是对区域财税政策促进宁波企业转型升级进行分析，罗列了近年来，我市财税
部门出台的一些助推企业转型的财税政策，主要是推进二三产业分离，保增长
扩内需调结构加快发展现代服务业支持大型企业发展的政策等，阐述了积极财
税政策，对推动区域经济又好又快发展、夯实地方财源、提高企业经济效益具
有深远意义，同时，区域财税政策助推企业转型升级仍然存在不足，如政策适
用范围窄，税收优惠不均衡等，使企业转型升级没能实现突破。

论文的实证部分，主要选取两家转型升级成功的企业，从他们的税收负
担、财务情况等比较，分析财税政策对其转型升级所产生的积极作用，同时，
得出宁波财税政策助推企业转型升级的相关结论。在此基础上，结合理论部分
和实证部分，按照不同的行业类型的企业，对进一步完善财税政策、助推宁波
企业转型升级提出可行性建议，以继续发挥财税政策对经济发展的杠杆作用。

关键词：财税政策，企业转型，宁波，研究

Abstract
Accelerating the transformation and upgrading of Ningbo enterprises is the important goal of
economic development in Ningbo, the enabling role of the finance and taxation policies is to
promote the transformation and upgrading of the key. Therefore, we need to rely on the finance
and taxation policies to build and improve the modern industrial system, further optimizing
structure, improving efficiency, reducing consumption, enhancing the capability of independent
innovation, cultivating the own knowledge of the brand, accelerating transformation of the mode of
economic development, promoting the regional comprehensive competitiveness of enterprises.
In the theoretical part, elaborate the research background and significance, the current
research at home and abroad, research thinking and method, the innovation and deficiency.
Analysis of the transformation and upgrading of Ningbo enterprises facing internal and external
environment, and under the influence of the internal and external environment, the existing
bottleneck of the transformation and upgrading of Ningbo enterprises, innovation is not strong,
imbalanced development, traditional ways of development are the main performances; Analysis of
regional finance and taxation policies to promote the transformation and upgrading of Ningbo
enterprises, listed in recent years, some finance and taxation policies to boost enterprise
transformation, especially promoting the two or three industry separation, the policies of expansion
of domestic demand to maintain growth regulating structure, accelerating the development of
modern service industry and the support for large enterprises development, positive finance and
taxation policies of far-reaching significance on promoting the sound and fast development of
regional economy, consolidating the local resources, improving economic benefit of enterprises.
The finance and taxation policies of Ningbo still have some shortage, as the policy of narrow
applicable range, tax incentives are not balanced, etc, the transformation and upgrading of
enterprises failed to achieve a breakthrough.
In the empirical part, select two successful enterprises on transformation and upgrading,
analyzing the tax bearing, financial situation and the positive affect of finance and taxation policies,
meanwhile, coming to a conclusion on the finance and taxation policies of Ningbo to boost the
transformation and upgrading of enterprises. On this basis, combination of the above part,
according to the different type of industry enterprises, make feasible suggestion to further improve
the finance and taxation policies and accelerating the transformation and upgrading of Ningbo
enterprises, to continue to play a leverage for economic development.
Key Words：Finance and taxation policies, The transformation and upgrading of Ningbo
enterprises, Ningbo, Research