湖南省企业“走出去”的财税支持政策研究

发布时间：2018-04-11 17:51

本文选题：企业“走出去” + 财政支持政策　；参考：《湖南大学》2014年硕士论文

【摘要】：加快实施“走出去”战略，是我国在新一轮对外开放中的一项重要战略决策。自1998年实施“走出去”战略以来，湖南省企业在出口、对外直接投资、对外承包工程、对外劳务合作等方面都取得了飞速的发展，但“走出去”仍不敌“引进来”之风光，规模及结构等方面存在诸多问题。2012年3月16日湖南省商务厅正式公布了《湖南省“十二五”商务发展规划》，明确提出：要立足我省省情和发展要求，积极实施“走出去”战略，提高对外经济合作水平。政府的有效支持成为贯彻企业“走出去”战略的必要手段，，财税政策无疑是必不可少的措施之一。因此，研究湖南省企业“走出去”的财税支持政策具有重要的现实意义。文章从分析湖南省大力推动“走出去”发展战略的背景出发，以国际贸易理论、国际直接投资理论、市场失灵理论等为基础，从理论上论证了湖南省企业“走出去”的动因及必要性，以及财税政策支持企业“走出去”的合理性。然后，采取实证分析的方法具体测算了财税支持政策对湖南省企业“走出去”的正向影响效应，为完善财税政策支持湖南省企业“走出去”提供了有力支撑。在此基础上，系统地梳理了湖南省企业“走出去”及其财税支持政策的现状，总结了湖南省企业“走出去”存在的规模小、民企弱、产业与市场分布不合理等问题，并针对这些问题，剖析了存在于财税支持政策方面的深层次原因，包括缺乏系统的鼓励企业“走出去”的税收法律体系、财税支持政策导向性弱、财政投入不足、税收抵免规定不尽合理等。最后，结合企业“走出去”财税支持政策的国内外经验，提出了湖南省应完善省级财政专项资金、改变财政补贴方式、设立反补贴应对工作专项资金、明确税收优惠产业导向、完善区域税收优惠政策等建议。
[Abstract]:Speeding up the implementation of the "going out" strategy is an important strategic decision in the new round of opening to the outside world.Since the implementation of the "going out" strategy in 1998, Hunan enterprises have made rapid progress in export, foreign direct investment, foreign contracting projects, and foreign labor cooperation, etc.There are many problems in scale and structure. On March 16, 2012, the Commercial Department of Hunan Province officially published the 12th Five-Year Plan of Business Development of Hunan Province, which clearly put forward that the strategy of "going out" should be actively implemented on the basis of the situation and development requirements of our province.We will raise the level of economic cooperation with foreign countries.The effective support of the government has become the necessary means to carry out the strategy of "going out", and the fiscal and taxation policy is undoubtedly one of the necessary measures.Therefore, it is of great practical significance to study the fiscal and tax support policies of Hunan enterprises.Based on the analysis of the development strategy of "going out" in Hunan Province, this paper bases on the theory of international trade, the theory of international direct investment, the theory of market failure, etc.This paper theoretically demonstrates the motivation and necessity of Hunan enterprises'"going out" and the rationality of fiscal and taxation policies to support enterprises "going out".Then, the positive effect of the fiscal and tax support policy on the "going out" of Hunan enterprises is calculated by using the method of empirical analysis, which provides a strong support for the improvement of the fiscal and tax policies to support the "going out" of the enterprises in Hunan Province.On this basis, this paper systematically combs the present situation of Hunan enterprises'"going out" and its fiscal and tax support policies, summarizes the problems of "going out" in Hunan Province, such as small scale, weak private enterprises, unreasonable distribution of industry and market, etc.Aiming at these problems, the paper analyzes the deep-seated reasons for the fiscal and tax support policies, including the lack of a systematic tax legal system to encourage enterprises to "go out", the weak orientation of fiscal and tax support policies, and the lack of financial input.The provisions of tax credit are unreasonable, etc.Finally, based on the domestic and foreign experience of enterprises'"going out" fiscal and tax support policies, this paper puts forward that Hunan Province should improve provincial financial special funds, change the financial subsidy methods, set up special funds for countervailing work, and clarify the tax preferential industrial orientation.Improve regional tax preferential policies and other suggestions.
【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】：F279.27;F812.0

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