促进实体经济发展的税收政策研究

发布时间：2018-02-26 14:31

本文关键词： 实体经济虚拟经济税收政策内需中小企业　出处：《福州大学》2014年硕士论文　论文类型：学位论文

【摘要】：实体经济是真正创造财富的经济形式,在金融危机后,各国都重视实体经济的发展,我国更是将实体经济作为中国经济转型的战略关键,并出台了一系列的税收政策以促进实体经济的发展。然而,我国的实体经济现状仍不容乐观,还存在不少制约实体经济发展的问题。为了实现我国经济的健康发展、经济发展方式的转变,改善实体经济的生存环境,为之提供良好的政策环境,已成为我国政府面临的一项十分重要且紧迫的任务。在当前形势下,全面、深入地研究我国现行促进实体经济发展的税收政策就具有重要的现实意义。首先,本文对税收政策影响实体经济的机理进行了分析,并提出了供给、需求、直接和虚拟经济、技术、财政这五方面的路径选择。在制定时效性、全局性、重要性、具体性的税收政策选取原则上,对我国实体经济整体概况进行描述,并对我国实体经济存在的问题进行分析,根据解决问题的税收政策路径,梳理了与我国实体经济现状相关的税收调节政策,并对之进行整体评价。其次,在对不同税种对我国实体经济的影响进行分析的前提下,基于我国1995-2013年的数据,分别从企业所得税、个人所得税、增值税、消费税、营业税这五个税种实证检验了其对实体经济的影响。根据对检验结果的分析,得出结论：要加大消费税的力度,完善其收入分配和资源配置功能；短期促进实体经济发展主要依靠企业所得税和增值税的调整；要注重个人所得税、营业税和消费税的长期完善。再次,本文为提出更好的建议,选取了发达国家的美国、德国、日本和新兴经济体国家的俄罗斯、印度,对它们在金融危机后为促进实体经济发展而制定的税收政策,从扩大内需、减轻企业税负、促进经济结构调整、增加财政收入四个方面进行了梳理,并总结经验和借鉴。最后,在理论分析和实证检验的基础上,并结合我国实体经济现状及对现行相关税收政策的梳理,在借鉴国外促进实体经济发展的税收政策经验的基础上,本文提出了“结合实际”、“长短结合”、“有增有减”及“协调配套”四大指导原则。在四大原则的指导下,提出了进一步完善税收政策以促进我国实体经济发展的建议：通过提高个人可支配收入和扩大消费倾向的税收政策扩大消费需求；从解决中小企业融资难、用工难、盈利难三方面的税收政策来促进中小企业发展；从调节金融暴利和房价的税收政策来调节虚拟经济；完善促进产业结构调整和科技进步的税收政策。
[Abstract]:The real economy is the real economic form of wealth creation. After the financial crisis, all countries attach importance to the development of the real economy, and our country regards the real economy as the strategic key of China's economic transformation. A series of tax policies have been issued to promote the development of the real economy. However, the present situation of the real economy in our country is still not optimistic, and there are still many problems restricting the development of the real economy. The transformation of the mode of economic development, the improvement of the living environment of the real economy and the provision of a good policy environment for it have become a very important and urgent task facing our government. It is of great practical significance to deeply study the current tax policy of promoting the development of real economy in China. Firstly, this paper analyzes the mechanism of tax policy influencing the real economy, and puts forward the supply, demand, direct and virtual economy. Technology, finance, the five aspects of the path choice. In the formulation of timeliness, overall importance, importance, specific tax policy selection principle, to describe the overall situation of the real economy in China. Based on the analysis of the problems existing in the real economy of our country, according to the path of the tax policy to solve the problem, this paper combs the tax regulation policy related to the present situation of the real economy of our country, and evaluates it as a whole. Secondly, On the premise of analyzing the impact of different kinds of taxes on the real economy of our country, based on the data of our country from 1995 to 2013, from enterprise income tax, personal income tax, value-added tax, consumption tax, According to the analysis of the test results, we draw the conclusion: to increase the intensity of consumption tax, improve its income distribution and resource allocation function; The short-term promotion of real economy development mainly depends on the adjustment of enterprise income tax and value-added tax; we should pay attention to the long-term perfection of personal income tax, business tax and consumption tax. Japan and the emerging economies of Russia and India have adopted tax policies to promote the development of the real economy after the financial crisis, from expanding domestic demand, reducing the tax burden on enterprises, and promoting economic restructuring. Finally, on the basis of theoretical analysis and empirical test, combined with the reality of China's real economy and the current tax policies, Based on the experience of foreign tax policies to promote the development of real economy, this paper puts forward four guiding principles of "combining with reality", "combination of length and length", "increase and decrease" and "coordination and matching". Some suggestions are put forward to further improve the tax policy in order to promote the development of the real economy in China: to expand the consumption demand through the tax policy of increasing personal disposable income and expanding the propensity to consume, and to solve the problem of financing and employment of small and medium-sized enterprises. The tax policy of profit is difficult to promote the development of small and medium-sized enterprises; from adjusting the tax policy of financial windfall and house price to adjust the fictitious economy; to perfect the tax policy to promote the adjustment of industrial structure and the progress of science and technology.
【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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