保亭县产业结构升级与地方税源建设相关性研究

发布时间：2018-04-27 12:34

本文选题：民族贫困地区 + 产业结构升级　；参考：《湖南大学》2014年硕士论文

【摘要】：经济是税收的基础，只有合理的产业结构才能促进经济又好又快的发展，经济的良好运行才能够保证地方税源的稳定。保亭县作为国家重点贫困县，同时又是少数民族自治县，经济基础极为薄弱。民族贫困地区的经济建设是海南经济建设的重要组成部分，海南全面建设国际旅游岛使得保亭县迎来了历史最好的发展机遇，为保亭县的产业结构升级提供了条件。对于保亭县这样的民族贫困地区来说，在对产业结构进行升级调整时，关键是要认清自身的优势，寻找自身特色产业，并将特色产业培育为主导产业，培育结构合理，优势明显且带有地方特色的地方税源，从而夯实地方税源基础，以达到地方税源建设的目的。本文以地方税源建设为主导，从产业结构升级的角度出发，通过对保亭县产业结构和地方税源结构的现状进行考察，发现保亭县地税收入过于依赖第三产业中的房地产业以及第二产业中的建筑业，未能够充分利用自身作为农业大县的优势，这种产业结构上的不合理也直接反映在税源结构上来，主要表现为税源结构较为单一，税源的构成主要以传统产业的税源为主。接着为了进一步说明产业结构与地方税源结构的关系，，采用了规范分析和实证分析相结合的方法，引入产业税收弹性系数、税收协调系数、产业税负三个指标和一个模型，从多个角度对产业结构升级与地方税源建设之间的相互关系进行分析；最后在得出相关结论的基础上，结合保亭县自身的特色，从产业结构升级的角度来探讨加强民族贫困地区的地方税源建设的政策建议。
[Abstract]:Economy is the basis of taxation, only a reasonable industrial structure can promote the development of economy well and quickly, and the good operation of economy can guarantee the stability of local tax sources. Baoting County as a national key poverty county, but also a minority autonomous county, the economic base is extremely weak. The economic construction of the poverty-stricken areas is an important part of Hainan's economic construction. The comprehensive construction of the international tourism island in Hainan makes Baoting County welcome the best development opportunity in history and provides the conditions for upgrading the industrial structure of Baoting County. For the poverty-stricken areas such as Baoting County, when upgrading and adjusting the industrial structure, the key is to recognize their own advantages, to find their own characteristic industries, and to cultivate the characteristic industries as the leading industries, so that the cultivation structure is reasonable. The advantage is obvious and has the local characteristic local tax source, thus compacts the local tax source foundation, in order to achieve the local tax source construction goal. Based on the construction of local tax sources and the upgrading of industrial structure, this paper investigates the present situation of industrial structure and local tax source structure in Baoting County. It is found that the revenue of local tax in Baoting County is too dependent on the real estate industry in the tertiary industry and the construction industry in the secondary industry, and has not been able to make full use of its advantages as a big agricultural county. The irrational structure of this industry is also reflected directly in the structure of tax sources, which is mainly manifested in the single structure of tax sources, which is mainly composed of the tax sources of traditional industries. Then in order to further explain the relationship between the industrial structure and the local tax source structure, the paper adopts the method of combining normative analysis and empirical analysis, and introduces three indexes and a model of industry tax elasticity coefficient, tax coordination coefficient, industry tax burden. The relationship between the upgrading of industrial structure and the construction of local tax sources is analyzed from several angles. Finally, on the basis of the relevant conclusions, combined with the characteristics of Baoting County, From the angle of upgrading industrial structure, this paper discusses the policy suggestions on strengthening the construction of local tax sources in the poverty-stricken areas.
【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】：F127;F812.42

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