作　者：黎江虹 卢希希
关键词：低空经济；财税政策；财政补贴；空域财政
摘　要：

低空经济从蓄力探索步入爆发式增长阶段，成为全国各地竞相发展的战略性新兴产业。在地方政府布局低空经济、抢占未来市场的过程中，财税政策必将构成制度供给的核心。然而，面对低空经济现阶段所呈现的蓝海市场与空域资源核心属性，现有财税政策未能精准回应，不仅极易陷入传统补贴陷阱，更会形成市场错配与资源错配的双重困境。有鉴于此，为促进低空经济高质量发展，财税政策应构建市场培育与产权收益的二元阶段性目标，通过市场培育回应低空经济企业的核心生存诉求，通过产权收益实现低空经济的长期投资战略。在此基础上，亟须完善财税政策促进路径，通过财税工具嵌入市场培育周期的精准赋能，推进空域资源财税收益模式的创新转型，完善跨域财税合作机制的法治框架，最终建立安全可控、普惠共享的低空经济高质量发展格局。

 

How Can Fiscal and Tax Policies Promote the Low-altitude Economy: Subsidy Incentives or Institutional Empowerment

Li Jianghong, Lu Xixi（Zhongnan University of Economics and Law）

Abstract With its shift from exploratory development to explosive growth, the low-altitude economy has become a strategic emerging industry vigorously pursued by local governments across China. As local governments map out strategies for the low-altitude economy and seize future market opportunities, fiscal and tax policies are bound to be the core element of their institutional support. However, existing policies have failed to adequately respond to the current blue-ocean market dynamics and the fundamental attributes of air‐ space resources inherent in the low-altitude economy, rendering them prone to falling into traditional subsidy traps and resulting in a dual dilemma of market misallocation and resource misallocation. In light of these challenges, to promote high-quality development of low-altitude economy, fiscal and tax policies should be framed around a dual-stage objective of market cultivation and property right revenue, with the former targeting at the fundamental survival needs of enterprises, and the latter facilitating their long-term investment strategy. On this foundation, there is an urgent need to refine the pathways through which fiscal and taxation policies can be more supportive. This involves precisely empowering the market creation cycle by integrating fiscal and taxation tools, advancing the innovative transformation of fiscal and taxation revenue models for airspace resources, and improving the legal framework for cross-regional fiscal and taxation cooperation mechanisms. The ultimate goal is to establish a high-quality development paradigm for the low-altitude economy that is secure, reliable, inclusive and accessible to all.

Key words  low-altitude economy; fiscal and tax policy; fiscal subsidies; airspace finance

 

■作者简介 黎江虹，中南财经政法大学法学院教授，湖北 武汉 430073；卢希希，中南财经政法大学法学院博士研究生。

 

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