促进西藏经济发展方式转变的财税政策研究

发布时间：2018-03-05 09:51

本文选题：经济发展方式　切入点：转变　出处：《西藏民族学院》2014年硕士论文　论文类型：学位论文

【摘要】：2007年中央首次明确提出将“转变经济增长方式”改为“转变经济发展方式”,经济发展方式的转变是我国应对国际经济环境后危机时代中出现的气候、资源、环境等全球性问题的重要突破口,是顺应我国经济发展形势转型的要求,对我国今后经济的发展具有战略意义。2007年西藏自治区(以下简称为“西藏”)在经济工作会议中,也明确提出了要转变经济发展方式,推动西藏经济又好又快发展,这是西藏顺应全国经济发展形势、缓解自身生态环境压力、增强自我“供血”能力的要求。本文以国家对经济发展方式转变的战略性定位及西藏经济发展面临的现实问题为背景,对西藏当前经济发展方式存在的问题、转变的现实性、内涵及路径进行了比较系统的分析,并以财税理论为支持,提出了促进西藏经济发展方式转变的财税政策。本文共分为六个部分,第一部分是导论部分,主要介绍了选题背景、选题目的及意义、研究内容及研究方法、可能存在的创新点、难点及不足。第二部分对经济发展方式的相关研究进行了梳理,一是对学者们关于政府干预经济及经济发展方式转变的研究动态进行总结性阐述；二是从财税政策角度对其经济发展方式转变的观点进行了综述；三是对西藏经济发展方式转变及其财税支持的相关理论和路径进行了概括总结。第三部分在对西藏经济结构发展现状分析的基础上,得出了西藏当前经济发展方式存在的主要问题,如增长模式粗放、产业结构不合理、城乡发展不平衡、非公有制经济发展不足等。第四部分对西藏经济发展方式转变的现实性、目标、内涵及主要路径进行了具体阐述。第五部分对财税支持经济发展方式转变的相关理论进行了分析,包括财政支出理论、税收理论及政府转移支付理论,以寻求其相关理论依据。第六部分依据西藏的实际情况及对其经济发展方式转变路径的分析,提出了促进西藏经济发展方式转变的财税支持政策,包括提高自主创新能力的政策支持、发展中小企业的政策支持、发展生态经济的政策支持等。
[Abstract]:In 2007, for the first time, the central authorities explicitly proposed to change "changing the mode of economic growth" to "changing the mode of economic development". The transformation of the mode of economic development is the climate and resources that our country is responding to in the post-crisis era of the international economic environment. An important breakthrough in global issues, such as the environment, is to comply with the requirements of the transformation of China's economic development situation and to have strategic significance for the future economic development of our country. In 2007, the Tibet Autonomous region (hereinafter referred to as "Tibet") was in the economic work conference. It is also clearly put forward that we should change the mode of economic development and promote the sound and rapid development of Tibet's economy, which is the requirement for Tibet to comply with the national economic development situation, ease the pressure on its own ecological environment, and enhance its ability to "supply blood" to itself. This paper is based on the strategic orientation of the state's transformation of the mode of economic development and the realistic problems facing the economic development of Tibet, and on the problems existing in the current mode of economic development in Tibet, and the reality of the transformation. This article is divided into six parts, the first part is the introduction part, which mainly introduces the background of the selected topic, and puts forward the fiscal and taxation policy to promote the transformation of Tibet's economic development mode, which is supported by the theory of finance and taxation. The purpose and significance of the topic, the research content and research methods, the possible innovation points, difficulties and shortcomings. The second part of the related research on the mode of economic development has been combed. The first is to summarize the research trends of the government intervention in the economy and the transformation of the economic development mode, the second is to summarize the viewpoint of the change of the economic development mode from the perspective of fiscal and taxation policy. The third part is a summary of the relevant theories and paths of the transformation of Tibet's economic development mode and its fiscal and tax support. The third part is based on the analysis of the present situation of Tibet's economic structure development. The main problems existing in Tibet's current economic development mode, such as extensive growth model, unreasonable industrial structure, unbalanced development between urban and rural areas, and insufficient development of non-public economy, etc. The reality of the transformation of Tibet's economic development mode in 4th is obtained. The aim, connotation and main path are expounded in detail. Part 5th analyzes the relevant theories of fiscal and taxation supporting the transformation of economic development mode, including fiscal expenditure theory, tax theory and government transfer payment theory. Based on the actual situation of Tibet and the analysis of the transformation path of its economic development mode, this paper puts forward the fiscal and tax support policy to promote the transformation of Tibet's economic development mode. It includes policy support for improving independent innovation ability, policy support for developing small and medium-sized enterprises, and policy support for developing ecological economy.
【学位授予单位】：西藏民族学院
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F127;F812.0

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