现代服务业税收优惠法律问题研究

发布时间：2018-11-09 21:03

【摘要】：在经济全球化的背景下,现代服务业以低消耗、低污染、符合以人为本的战略目标等优势发展为新兴产业,成为拉动国民经济增长的新经济增长点。现代服务业的快速发展,将加快资本、人力等资源在全球范围内的流动,优化资源配置,推动市场融合,提高经济效率。我国在“十三五规划”中明确提出,现阶段的一个重要战略目标是优化产业结构,转变经济增长方式,构建符合我国国情的产业体系。我们必须对三大产业内部结构进行优化重组,依靠低消耗、低污染的经济增长模式实现经济可持续发展。因此,必须高度重视发展现代服务业,提高现代服务业在我国三大产业中所占的比重,使其成为我国国民经济发展的主导力量,发挥它对产业结构调整和经济转型的助推作用。现代市场经济的发展既需要发挥市场的基础性调节作用,也离不开政府发挥宏观调控作用。税收是政府进行宏观调控的重要手段,而税收优惠是税收法律制度的一个关键构成部分,它对促进我国现代服务业发展具有至关重要的作用。但是,我国的现代服务业税收优惠没有一个系统规范的制度,不能很好的促进现代服务业的发展。从税法角度看,我国现代服务业税收优惠法律制度存在着很多缺陷:税收立法层次低,缺乏系统性、增值税税率档次较多、税收优惠片面、税收优惠手段单一、区域间税收优惠不平衡等问题,阻碍了现代服务业的优化升级。因此,改革和完善当前的税收优惠法律制度,是现代服务业健康发展的必由之路。本文从营改增后的角度出发,共分五章对促进现代服务业发展的税收优惠法律问题进行研究。首先介绍本文的研究背景和研究的理论及实践意义,综述国内外在促进现代服务业发展的税收优惠法律制度研究方面的相关文献,说明本文应用的研究方法,并提出本文的创新之处。其次主要介绍当今经济背景下我国现代服务业的内涵与界定,以及现代服务业税收优惠的理论基础。在理论基础的指导下,介绍我国现代服务业发展的税收优惠法律制度现状,论证我国现代服务业发展的税收优惠法律制度存在的问题。通过比较研究国外的税收法律制度,探讨国外先进制度给我国带来的启示,为我国现代服务业发展的税收优惠法律制度提供借鉴,最后,从多角度提出完善我国现代服务业税收优惠法律制度的建议。
[Abstract]:Under the background of economic globalization, modern service industry has developed into a new industry with the advantages of low consumption, low pollution and human-oriented strategic goal, and has become a new economic growth point to stimulate the growth of national economy. The rapid development of modern service industry will speed up the flow of capital and human resources in the global scope, optimize the allocation of resources, promote market integration, and improve economic efficiency. In the 13th Five-Year Plan, China clearly put forward that one of the important strategic objectives at the present stage is to optimize the industrial structure, change the mode of economic growth, and build an industrial system that conforms to the national conditions of our country. We must optimize and reorganize the internal structure of the three industries and realize the sustainable development of the economy by the economic growth model of low consumption and low pollution. Therefore, we must attach great importance to the development of modern service industry, increase the proportion of modern service industry in the three major industries of our country, make it become the leading force in the development of our national economy, and give play to its role in promoting the adjustment of industrial structure and economic transformation. The development of modern market economy needs not only the basic regulation of the market, but also the macro-control role of the government. Tax is an important means for the government to carry out macro-control, and tax preference is a key component of the tax legal system, which plays a vital role in promoting the development of modern service industry in China. However, our country's modern service industry tax preference does not have a systematic standard system, can not promote the development of the modern service industry very well. From the perspective of tax law, there are many defects in our modern service tax preferential legal system: low level of tax legislation, lack of systematicness, more grades of value-added tax rate, one-sided tax preference, single means of tax preference. The imbalance of tax benefits between regions hinders the optimization and upgrading of modern service industry. Therefore, the reform and improvement of the current tax preferential legal system is the only way for the healthy development of modern service industry. From the point of view of the increase of management reform, this paper divides five chapters into five chapters to study the legal problems of tax preference in promoting the development of modern service industry. First of all, this paper introduces the research background and theoretical and practical significance of the study, summarizes the domestic and foreign literature on tax preferential legal system to promote the development of modern service industry, and explains the research methods applied in this paper. And put forward the innovation of this paper. Secondly, it introduces the connotation and definition of modern service industry and the theoretical basis of tax preference in modern service industry. Under the guidance of the theoretical basis, this paper introduces the current situation of the tax preferential legal system for the development of modern service industry in China, and demonstrates the problems existing in the tax preferential legal system of the development of the modern service industry in China. Through the comparative study of the foreign tax legal system, this paper discusses the enlightenment brought by the foreign advanced system to our country, and provides a reference for the development of the tax preferential legal system of the modern service industry in our country. Finally, This paper puts forward some suggestions on how to perfect the tax preferential legal system of modern service industry in China from various angles.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22

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