浏阳市烟花爆竹业地方税收负担的调研报告

发布时间：2018-03-12 10:18

本文选题：烟花爆竹　切入点：地方税收　出处：《湖南大学》2014年硕士论文　论文类型：学位论文

【摘要】：浏阳市生产烟花爆竹，久负盛名，源远流长，素有“花炮之乡”的美誉，浏阳花炮是“世界知名品牌”和“中国驰名商标”。烟花爆竹业是浏阳市的传统主导产业，发展迅速，年总产值和创税总额都呈现出逐年递增、规模越来越大的趋势。但是，鉴于行业的特殊性和所征税种的多样性，行业地方税收收入相对较少。然而，地方税收作为地方政府收入的主要形式，对当地经济发展影响极大，尤其是与当地主导产业的发展息息相关。所以，浏阳市烟花爆竹行业地方税收负担的调研分析，对该行业的发展和该地区地方税收收入的增长具有重要的理论价值和深远的现实意义。本调研报告立足于浏阳市烟花爆竹行业地方税收收入，通过实地调查的形式，采取科学调研与综合分析的方法，对浏阳市烟花爆竹行业发展和税收负担进行分析研究，运用衡量中观税收负担状况指标中的地区税收负担率和行业税收负担率的计算公式，以及微观税收负担状况中各分税种的相应衡量指标，将调研中所收集到的数据资料，如浏阳市烟花爆竹行业GDP和行业税收收入、浏阳市GDP和浏阳市税收总额，以及浏阳市烟花爆竹行业销售收入和各分税种税收总额等，进行整理、计算、统计和科学分析，归纳出浏阳市烟花爆竹行业发展和地方税收负担中存在的主要问题，并针对性地尝试提出一些解决方案，，最后在有利于当地政府制定合理的产业规划和税收引导政策的基础上，系统地提出既促进行业发展又优化地方税收收入管理的相关政策建议。
[Abstract]:The production of fireworks and firecrackers in Liuyang City has a long history and is known as the "hometown of fireworks". Liuyang fireworks is a "world famous brand" and "a well-known trademark of China." fireworks and firecrackers are the traditional leading industries in Liuyang, which are developing rapidly. The annual gross product and the total tax revenue are increasing year by year and the scale is increasing. However, because of the particularity of the industry and the diversity of the taxable species, the local tax revenue of the industry is relatively small. As the main form of local government revenue, local taxation has a great impact on local economic development, especially closely related to the development of local leading industries. Therefore, the investigation and analysis of the local tax burden of the fireworks and firecrackers industry in Liuyang City, It has important theoretical value and profound practical significance for the development of the industry and the growth of local tax revenue in this area. This research report is based on the local tax revenue of fireworks and firecrackers industry in Liuyang City, and through the form of field investigation, the development and tax burden of fireworks and firecrackers industry in Liuyang City are analyzed and studied by scientific investigation and comprehensive analysis method. Using the calculation formula of the regional tax burden rate and the industry tax burden rate, and the corresponding measurement indexes of the micro tax burden status, the data collected in the survey are analyzed. For example, the GDP and tax revenue of the fireworks and firecracker industry in Liuyang, the total tax revenue of GDP and Liuyang in Liuyang, the sales income of the fireworks and firecracker industry in Liuyang and the total tax revenue of various tax categories are collated, calculated, counted and analyzed scientifically. The main problems existing in the development of fireworks and firecrackers industry and the local tax burden in Liuyang City are summarized, and some solutions are proposed. Finally, on the basis of making reasonable industrial planning and tax guidance policies for the local government, Some policy suggestions are put forward to promote the development of industry and optimize the management of local tax revenue.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F426.8

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