我国汽车产业与税收关联度研究

发布时间：2018-01-12 23:27

本文关键词：我国汽车产业与税收关联度研究　出处：《吉林财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：汽车产业是国民经济重要的支柱产业，产业链长、关联度高、就业面广、消费拉动大，在国民经济和社会发展中发挥着重要作用。现如今，我国已经成为世界汽车生产大国。然而，我国汽车产业仍面临着诸多问题，和世界上发达的汽车生产大国相比还有一定的差距。政府在汽车产业的发展过程中担当着十分重要的角色，我们应该充分重视政府在提升我国汽车产业自主创新能力等方面的作用，来实现我国的汽车产业进一步的发展。我们不难发现，政府的支持主要是通过税收的调节作用来实现的，由此，我们可以得出结论，汽车产业与税收有着十分紧密的关联。本文从几个方面来论述，汽车产业的发展与税收的关联度问题，让我们更清楚的了解，汽车产业对税收的促进作用以及税收政策对于进一步发展我国汽车产业的重要作用，并且通过我们的研究可以看出，我国对汽车产业的税收支持还是很薄弱的，我们应该充分认识到，目前我国税收政策上存在的不足，并且只有改进完善现如今存在的不利于我国汽车产业发展的情况，才能使我国的汽车产业实现真正的发展，，真正的变大变强。本文第一部分介绍了汽车产业与税收相关度的理论基础。本文主要涉及凯恩斯经济增长理论、消费拉动经济增长理论和产业关联理论。凯恩斯经济增长理论认为消费、投资、储蓄和国家宏观调控是影响经济发展的主要因素，并且，国家宏观调控的作用是不容忽视的，在经济的发展过程中，要加大国家对经济的干预力度，制定出符合经济发展的相关经济政策，刺激人们进行消费，拉动内需，从而促进经济的增长。同时他认为，整个经济的发展程度取决于消费者的有效需求，刺激有效需求的增加是发展经济的关键。产业关联理论主要是通过产业波及性和产业关联性来表现。产业的波及性是指最初某个产业的变动传送到经济体系的各个产业，产业波及性通常使用影响力系数与感应度系数来描述。同样，产业的关联性通常使用直接消耗系数和完全消耗系数来描述。本文第二、三部分分别研究了宏观上和微观上汽车产业对税收的拉动作用，宏观上主要是汽车产业投资、消费对税收的拉动作用，微观上主要是汽车产业对其上下游关联产业的拉动作用，从而产生的对各行业税收的拉动作用。其中，运用了计量经济学的方法来剖析汽车产业与税收之间，汽车产业与其他关联产业及其税收的关联性。汽车产业的关联产业涉及到三产业多个部门，关联范围广，产业链长，关联度高，所以本文只选取了部分典型的关联产业进行分析，如钢铁产业、橡胶产业、道路建设业、石油产业等。本文第四、五部分开始着手分析我国税收政策在汽车产业发展中起到的作用，首先，我们分析了现行的我国在汽车产业上的税收政策，得出了我国税收政策在诸多方面上还有很多限制我国汽车产业发展的问题，并介绍了现如今几个汽车大国在汽车产业的税收政策，从对比当中，我们更加发现了我国在税收政策上的不足之处，他们的政策制定给予我国以借鉴和启示。本文第六部分通过实证分析的方法来进一步论证，在汽车产业发展过程中，有诸多影响因素，资本、技术、劳动力、政府支持都是缺一不可的。但是作为十分重要的因素之一的政府支持，我国的力度还很微不足道，这就进一步证明我们应该加强政府对汽车产业的扶持力度，主要体现在政府政策的制定上，尤其是税收政策对汽车产业给与优惠和引导，从而使我国汽车产业能够沿着健康持续的方向发展。本文第七部分针对我国汽车产业税收政策存在的不足提出了改进几点建议：完善促进汽车产业自主创新的财税政策，建立与汽车产业配套的燃油税，开征汽车尾气排放税，对环保汽车给予消费税优惠政策。
[Abstract]:The automobile industry is an important pillar industry of the national economy, industry chain length, a high degree of correlation, a wide range of employment, consumption, plays an important role in the national economic and social development. Nowadays, China has become the world's largest automobile manufacturers. However, China's automobile industry is still facing many problems, there is still a certain the gap compared with the developed world, the largest automobile manufacturers. The government plays a very important role in the process of development of the automotive industry, we should pay full attention to the government in enhancing the capability of independent innovation of China's automobile industry etc., to achieve the development of China's automobile industry further. We find that the government the support is mainly through the tax adjustment function to achieve, therefore, we can conclude that the auto industry and tax are closely connected. This paper discuss from the aspects of the automobile industry. With the development of tax related issues, let us understand more clearly, the automotive industry to promote the tax and tax policy plays an important role in the further development of China's automobile industry, and through our research we can see that our auto industry tax support is very weak, we should be fully aware of and the shortcomings of China's current tax policy, and only the improvement of the present is not conducive to the development of China's automobile industry, to make China's automobile industry to achieve real development, became the real strong.
The first part of this paper introduces the basic theory of automobile industry and tax related degree. This paper mainly deals with Keynes's theory of economic growth, consumer driven economic growth theory and industrial relevance theory. Keynes economic growth theory, consumption, investment, savings and the national macro-control is the primary factor that influences the development of economy and the role of the national macro-control is not ignore, in the process of economic development, to increase the intensity of intervention in national economy, formulate relevant economic policies in line with economic development, incentives for consumption, stimulating domestic demand, thereby promoting economic growth. At the same time, he believes that the economic development depends on the effective increase in consumer demand, stimulate effective demand is the key to economic development. The industrial relevance theory is mainly reflected by the industry spread and Industry Association. Spread industry refers to Initially, the change of an industry is transmitted to all industries of the economic system. The industrial spread is usually described by the coefficient of influence and the coefficient of induction. Similarly, the correlation between industries is usually described by the direct consumption coefficient and the total consumption coefficient.
In the second, third part of this paper studies the macro and micro tax on automobile industry pulling effect, macro is the main investment in the automotive industry, the pulling effect of consumption tax, the main micro stimulating effect of automobile industry on its upstream and downstream industries, thus stimulating effect of students on various industries tax. Among them, by using the method of econometrics analysis between auto industry and automobile industry association of tax, tax and other related industries and related industries. Automobile industry involves a number of departments of the three industry association, a wide range of industrial chain length, a high degree of correlation, so this paper only chooses some typical related industry analysis such as iron and steel industry, rubber industry, road construction industry, petroleum industry and so on.
The fourth, fifth part starts the analysis of China's tax policy in the development in the automotive industry, first of all, we analyzed in the automotive industry in China's current tax policy, the tax policy in China in many aspects, there are many restrictions on China's automobile industry development problems, and introduces now several big car in the car industry tax policy, from the comparison, we found more in our country tax policy deficiencies, formulate their policies in China to give reference and inspiration.
Methods in the sixth part, through empirical analysis to further demonstrate that, in the process of development of the automobile industry, there are many factors, capital, technology, labor, government support is indispensable. But as one of the important factors of the government support, China's strength is not worth mentioning, which further proves that we should strengthen the government support for the automotive industry, mainly reflected in the formulation of government policy, especially the tax policy of the automobile industry to give preferential and guidance, so that China's auto industry healthy sustainable development.
The seventh part of this paper to solve the problems existing in the tax policy of China's automobile industry put forward some improvement suggestions: improve the fiscal policies promoting the independent innovation of auto industry, building and supporting the automotive industry to levy fuel tax, vehicle emissions tax, consumption tax preferential policies given on environmentally friendly vehicles.

【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F426.471

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