我国再生资源产业的税收政策研究

发布时间：2018-03-31 01:02

本文选题：再生资源产业　切入点：税收政策　出处：《山东财经大学》2014年硕士论文

【摘要】：“发展循环经济、开展资源综合利用”是我国“十二五”规划的一项重点内容，而再生资源的回收利用是循环经济的重要组成部分，在建设“资源节约型、环境友好型”社会的过程中发挥着重要作用。我国再生资源产业发展到今天取得一定成绩，但相比可持续发展的要求还有差距。特别是近几年我国再生资源产业受到全球金融危机和税负增加的双重打击，，其发展遭遇寒冬。再生资源产业是微利行业，且具有社会公益性质，其发展离不开国家政策的支持。如何尽快规范再生资源市场，增强产业实力，制定有利于再生资源产业发展的税收政策，成为推进循环经济、发展再生资源产业亟待解决的问题。因此，进行再生资源产业税收政策研究具有重要意义。本文首先界定了再生资源及再生资源产业的概念，阐述了税收政策引导再生资源产业的理论基础。接着介绍了我国再生资源产业发展历程和现状。目前我国再生资源产业已形成一定特色和规模，但总体上存在市场秩序不规范、税收环境不健全等问题。并按税种梳理了建国以来再生资源产业税收政策。在此基础上，选取山东省部分具有代表性的再生资源企业，就税收负担情况、税收政策实施效果、市场规范等问题进行了问卷调查和实地访谈。分析现行税收政策对再生资源产业的影响及存在的问题。最后，根据调研结果，本文提出了有利于再生资源产业持续稳定发展的税收政策建议。
[Abstract]:"developing circular economy and developing comprehensive utilization of resources" is an important part of the 12th Five-Year Plan of our country, and the recycling and utilization of renewable resources is an important part of circular economy. Environmental friendly society plays an important role in the process. China's renewable resources industry has made some achievements today. However, compared with the requirements of sustainable development, there is still a gap. Especially in recent years, the renewable resources industry in China has been hit by the global financial crisis and the increase of tax burden, and its development has suffered a cold winter. The renewable resources industry is a small profit industry. And it has the nature of social welfare, its development can not be separated from the support of national policies. How to standardize the market of renewable resources as soon as possible, enhance industrial strength, formulate tax policies conducive to the development of renewable resources industry, and become the promotion of circular economy. Therefore, it is of great significance to study the tax policy of renewable resource industry. This paper first defines the concept of renewable resources and renewable resources industry. This paper expounds the theoretical basis of the tax policy to guide the renewable resource industry, and then introduces the development course and present situation of the renewable resource industry in China. At present, the renewable resource industry in our country has formed certain characteristics and scale, but the market order is not standardized on the whole. On the basis of this, some representative enterprises of renewable resources in Shandong Province are selected to carry out the tax burden and the effect of the tax policy on the tax burden. Questionnaire survey and field interviews were conducted on the issues of market regulation and other issues. The impact of current tax policies on the renewable resource industry and the existing problems were analyzed. Finally, according to the results of the survey, This paper puts forward some suggestions on tax policy which is conducive to the sustainable and stable development of renewable resource industry.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F124.5;F812.42

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