建筑行业税收政策研究

发布时间：2018-04-13 00:16

本文选题：建筑业 + 税收政策　；参考：《吉林财经大学》2013年硕士论文

【摘要】：随着我国城市化建设水平不断提高以及基础设施建设的不断推进，我国建筑业也得以快速地发展。作为国民经济的支柱产业，建筑业的健康稳定发展对我国经济结构的优化和经济增长方式的转变具有重要的推动作用。但是目前我国建筑业税收政策的制定和完善相对滞后，在现今“增值税扩围”逐步推进和强调“建筑节能”的发展要求下，我国建筑税收政策仍然存在缺陷与不足，并由此制约了建筑业的发展。本文基于以上背景对建筑业税收政策进行分析探讨。文章第一部分介绍了选题背景、选题意义以及国内外的研究现状，并简要说明了论证过程中的创新与不足。第二部分主要进行基本理论分析。分析主流学派、供给学派和公共选择学派的税制优化理论的思想以及税式支出理论，并对这些思想进行了评价，，得出建筑业税收政策分析的启示。第三部分论述我国建筑行业生产现状与现行税收政策，为建筑业税收政策的研究提供实践依据。第四部分，从税收政策总体设计以及具体税收制度分析两个方向指出建筑业税收政策存在的问题，并分析问题产生原因。第五部分，根据建筑业发展实际以及要求，提出完善我国建筑业税收政策的建议。
[Abstract]:With the development of urbanization and infrastructure construction in China, the construction industry is developing rapidly.As the pillar industry of the national economy, the healthy and stable development of the construction industry plays an important role in the optimization of the economic structure and the transformation of the mode of economic growth.However, at present, the establishment and improvement of the tax policy of construction industry in our country is relatively lagging behind. Under the requirement of gradually promoting and emphasizing the development of "building energy saving", the construction tax policy of our country still has defects and shortcomings.And thus restricted the development of the construction industry.Based on the above background, this paper analyzes the tax policy of construction industry.The first part of the article introduces the background of the topic, the significance of the topic and the current research situation at home and abroad, and briefly explains the innovation and shortcomings in the process of argumentation.The second part mainly carries on the basic theory analysis.This paper analyzes the tax optimization theory of the mainstream school, the supply school and the public choice school, as well as the tax expenditure theory, and evaluates these ideas, and draws the enlightenment of the analysis of the construction industry tax policy.The third part discusses the present production situation and current tax policy of construction industry in China, which provides practical basis for the study of construction industry tax policy.The fourth part points out the problems existing in the tax policy of the construction industry from the general design of the tax policy and the analysis of the specific tax system, and analyzes the causes of the problems.The fifth part, according to the construction industry development reality and the request, proposed consummates our country construction industry tax policy suggestion.
【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;F426.92

【参考文献】