温州金融综合改革涉税问题研究

发布时间：2018-04-29 02:34

本文选题：温州市 + 金融综合改革　；参考：《浙江大学》2014年硕士论文

【摘要】：民间金融发达、民间资本活跃、民间借贷盛行一直是温州模式的主要特征之一。自2010年国家开始收紧银根,货币政策趋紧,民间借贷的后遗症不断显现,经济金融问题逐步发酵,如部分中小企业的资金链断裂、部分企业倒闭甚至出现企业主“跑路”事件。2012年,国务院常务会议决定设立温州市金融综合改革试验区。要求通过体制机制创新,构建与经济社会发展相匹配的多元化金融体系,为全国金融改革提供经验。随着温州市金融综合改革的深入推进,涉及的税收问题日益凸显,甚至成为改革的瓶颈,亟需破解。温州金融综合改革作为国家战略,理应有更加明确、有竞争力的税收优惠政策支持,改革应允许在税收政策层面“先行先试”。本文在概述温州市金融综合改革背景、进展情况、温州市金融业及税收的基础上,梳理了与金融改革创新相关的税收政策；总结并分析了温州市金融综合改革过程中出现的民间借贷行为、民间金融组织、民间资本流动、民营企业发展、扶小支农贷款等五方面存在的涉税问题；阐述了解决这些问题的必要性以及破解相关涉税问题要坚持的法治性、导向性、创新性、适应性原则；最后提出支持民间借贷行为阳光化、民间金融组织多元化、民间资本流动企业化、民营企业发展规范化、降低扶小支农高门槛等一系列具体税收政策。本文从金融学和税收学等相关视角出发,基于温州金融综合改革的相关数据,采用比较研究和实证研究等方法研究温州金融综合改革的相关涉税问题。当前浙江包括全国对金融创新和涉税问题的研究时间不算很长,主要的研究力量和理论培育,基本上集中于定性分析,能服务于温州市乃至全国金融综合改革的理论仍显匮乏,本文分析提出温州金融综合改革中的涉税问题和解决方案,为金融创新的税制改革提供温州实践样本。
[Abstract]:The folk finance is developed, the folk capital is active, the folk loan is popular all the time is one of the main characteristics of Wenzhou model. Since the country began to tighten monetary policy in 2010, monetary policy has become tighter, the sequelae of private lending have been emerging, and economic and financial problems have grown gradually, such as the breakage of the capital chain of some small and medium-sized enterprises. In 2012, the State Council executive meeting decided to set up a comprehensive financial reform pilot zone in Wenzhou. In order to provide the experience for the national financial reform, it is necessary to construct a diversified financial system that matches the economic and social development through the innovation of the system and mechanism. With the development of comprehensive financial reform in Wenzhou, the tax problems are becoming more and more prominent, even becoming the bottleneck of the reform, which needs to be solved urgently. As a national strategy, Wenzhou financial comprehensive reform should be supported by more explicit and competitive tax preferential policies, and the reform should be allowed to "try first" at the level of tax policy. On the basis of summarizing the background, progress, financial industry and tax revenue of Wenzhou City, this paper combs the tax policies related to financial reform and innovation. This paper summarizes and analyzes the tax-related problems existing in the process of comprehensive financial reform in Wenzhou, such as private lending behavior, private financial organizations, private capital flow, private enterprise development, and supporting small agricultural loans. The necessity of solving these problems and the rule of law, guidance, innovation and adaptability to solve the related tax-related problems are expounded. Private capital flows into enterprises, private enterprises develop standardization, reduce the high threshold of supporting small agriculture, and a series of specific tax policies. From the perspective of finance and taxation, based on the relevant data of Wenzhou financial comprehensive reform, this paper uses comparative research and empirical research methods to study the relevant tax issues of Wenzhou financial comprehensive reform. At present, the research time on financial innovation and tax-related issues in Zhejiang Province, including the whole country, is not very long. The main research forces and theoretical cultivation are basically focused on qualitative analysis, and the theory that can serve the comprehensive financial reform in Wenzhou and even the whole country is still lacking. This paper analyzes and puts forward the tax-related problems and solutions in the comprehensive financial reform of Wenzhou, which provides Wenzhou practical samples for the tax system reform of financial innovation.
【学位授予单位】：浙江大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F832.7

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