广州市民营经济发展与税收收入分析

发布时间：2018-03-05 10:21

本文选题：广州　切入点：民营经济　出处：《暨南大学》2014年硕士论文　论文类型：学位论文

【摘要】：近几年来，广东省、广州市各层面均出台了一系列扶持民营经济发展的政策，促使广州市民营经济取得了长足发展，在经济社会中的地位越来越突出，正逐步成为广州市经济发展的主导力量。民营经济发展好坏，决定着广州市经济的发展质量和发展后劲，与广州市经济竞争力息息相关。十八届三中全会指出，未来十年内改革重点在于经济体制改革，核心问题是使市场在资源配置中起决定性作用。围绕增强民营经济动力和活力，扶持和鼓励民营经济发展，全会提出了明确的要求，释放了强烈的政策信号。比如，全会提出，要按照权力平等、机会平等和规则平等的原则，放宽民营经济进入特许经营领域的准入条件；要求对民营企业的知识产权要加紧制定相关法律，从法律层面加强对民营经济技术创新的扶持和保护，并从提供优惠的金融条件的角度提出要大力扶持科技型中小企业发展。可以预测未来五到十年内，民营经济将会得到发展的大好环境，为民营经济的再次腾飞提供了优越条件。故研究民营经济的现状，探讨其主要影响因素，分析民营经济与税收之间的关联关系，并与广州市实际相结合，提出几点建议，具有一定意义。论文将对广州市民营经济从总量、结构、重点企业、发展优势等方面进行研究，，并在此基础上分析影响广州市民营经济发展的因素，进一步解构广州市民营经济税源现状对税收的影响，希望对我国市场经济的完善有所增益。本文的主体主要分为以下六个部分：第一部分是引言，主要介绍了论文的选题背景、研究思路和方法、创新之处与不足，并综合评述了前人的文献研究观点；第二部分主要界定了本文所提及的民营经济与税源的概念，阐述了税源分析的概念、意义及方法，并重点介绍了税源及税收收入之间的关系；第三部分是广州市民营经济税源分析，分析了广州市民营经济的总量、结构等相关情况；第四部分是广州市民营经济发展的影响因素，分为外部因素和内部因素展开分析；第五部分是广州市民营经济税收情况分析，从宏观与微观层面分别分析了民营经济税源与税收的关联关系，并简单探讨了其影响因素；第六部分是结语，简单地提供了促进广州市民营经济发展的相关对策和建议，并对本文进行了总结，提出了继续完善的方向。
[Abstract]:In recent years, Guangdong Province and Guangzhou City have issued a series of policies to support the development of private economy, which has promoted the rapid development of private economy in Guangzhou, and has become more and more prominent in the economic society. It is gradually becoming the leading force of Guangzhou's economic development, and the development of private economy determines the quality and development stamina of Guangzhou's economy, which is closely related to the economic competitiveness of Guangzhou. The third Plenary session of the 18 CPC Central Committee pointed out that the reform will focus on the reform of the economic system in the next ten years, and the core issue is to make the market play a decisive role in the allocation of resources. The plenum put forward clear requirements and released strong policy signals. For example, the plenum proposed to relax the entry conditions of private economy into the field of franchising according to the principle of equal power, equal opportunity and equal rules; It is required that the intellectual property rights of private enterprises should be strengthened to make relevant laws, to strengthen the support and protection of technological innovation in private economy from the legal level, and to support the development of small and medium-sized scientific and technological enterprises from the angle of providing preferential financial conditions. It can be predicted that in the next five to ten years, the private economy will get a good environment for its development, which provides the favorable conditions for the private economy to take off again. Therefore, this paper studies the present situation of the private economy and probes into its main influencing factors. It is of certain significance to analyze the relationship between private economy and taxation, and to combine it with the actual situation of Guangzhou City and put forward some suggestions. This paper will study the private economy in Guangzhou from the aspects of total amount, structure, key enterprises, development advantages and so on, and analyze the factors that affect the development of private economy in Guangzhou. Further deconstructing the influence of the current situation of tax sources on the taxation of private economy in Guangzhou, we hope to improve the market economy of our country. The main body of this paper is divided into the following six parts: the first part is the introduction, mainly introduces the background, research ideas and methods, innovations and shortcomings of the paper, and comprehensively comments on the previous literature research views; The second part mainly defines the concept of private economy and tax source, expounds the concept, significance and method of tax source analysis, and focuses on the relationship between tax source and tax revenue. The third part is the analysis of the tax sources of private economy in Guangzhou, the analysis of the total amount and structure of private economy in Guangzhou, and the 4th part is the influencing factors of the development of private economy in Guangzhou, which are divided into external factors and internal factors. Part 5th is the analysis of the taxation situation of private economy in Guangzhou city. The paper analyzes the relationship between tax sources and taxation in private economy from macro and micro level, and discusses the influencing factors of tax revenue in private economy. Part 6th is the conclusion. This paper simply provides the relevant countermeasures and suggestions to promote the development of private economy in Guangzhou, and summarizes this article and puts forward the direction of further improvement.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F276.5

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