发展我国海洋经济的财税对策研究
发布时间:2018-05-24 21:19
本文选题:海洋经济 + 财税政策 ; 参考:《吉林财经大学》2014年硕士论文
【摘要】:当今,海洋的发展问题备受世界瞩目,如海洋经济的开发、海洋发展战略的优化、围绕海洋所展开的合作与冲突都成为经济关系近年发展的焦点。我国既是一个陆地大国,也是一个海洋大国,管辖海域达到38.8万平方公里,各类海洋资源丰富,所以凭借地理优势发展海洋经济已提上日程。 过去的几十年,我国的海洋经济发展更加注重经济总量的快速增长,而忽视了全方位的综合考量,所以多呈现出高排放、高开采、利用率低的特点。这种形式的海洋经济增长,,破坏了海洋资源的再生性和周围的海洋生态环境,在很大程度上制约了海洋经济的可持续发展。进入21世纪以后,海洋资源的利用、海洋生态环境的保护以及海洋产业结构的转型都日益成为我国政府十分关注的问题。由于财税政策对宏观经济调控有着十分明显的作用,所以将财税政策应用于海洋经济发展,建立长效政策机制,将会有效地解决海洋经济的发展瓶颈,促进海洋经济的可持续发展。 本文是在充分掌握海洋经济发展背景的基础上,运用海洋经济学理论及福利经济学理论,结合实际阐述海洋经济发展过程中关于可持续发展、循环经济、环境保护及海洋产业结构升级等方面的问题,借鉴国外沿海国家海洋经济发展经验,从理论上提出海洋经济发展与财税政策关系模型,通过模型分析得出结果,进一步从财税角度提出解决办法,促进海洋经济的可持续发展。 本文行文结构分为七个部分,引言部分主要介绍了论题的研究背景、意义、国内外研究现状、本文的研究框架、研究方法、创新点和不足之处。正文分为六章,第一章为理论基础部分,全面阐述了本文研究所依据的各学科理论基础,主要有海洋经济可持续发展理论、产业结构优化理论、福利经济学理论和激励理论。第二章为海洋经济发展的财税政策作用机制研究部分,通过初步的理论分析后,采集历年海洋经济数据,构建计量经济模型,进一步阐述海洋经济发展与财税政策之间的相互作用关系。第三章为我国发展海洋经济的条件基础分析部分,通过分析我国现有促进海洋经济发展的财税经济政策,提出我国发展海洋经济的政策需求。第四章为分析我国发展海洋经济制约因素的部分,从实际出发分析我国发展海洋经济的制度困境。第五章为国际上发展海洋经济的财税政策借鉴部分,通过比较和分析沿海国家发展海洋经济的产业政策和财税政策,发掘国际发展海洋经济的大趋势,为我国发展海洋经济的财税政策制度设计提供借鉴。第六章为总结与建议部分,通过前面的理论和模型研究,针对我国目前发展海洋经济存在的问题提出合理并行之有效的政策建议。 本文的创新点在于运用多种学科理论进行分析,并将海洋经济可持续发展、海洋产业结构优化与财税政策制度设计有机结合起来,建立起海洋经济发展与财税政策的关系模型,其中运用的主要研究方法有:模型分析法、比较分析法和定性与定量分析相结合的方法。
[Abstract]:Today, the development of the ocean has attracted worldwide attention. For example, the development of the marine economy, the optimization of the strategy of ocean development, the cooperation and conflict around the ocean have become the focus of economic relations in recent years. China is both a large land and an ocean country with 388 thousand square kilometers of sea area and abundant marine resources. Rich, so the development of marine economy with geographical advantages has been put on the agenda.
In the past few decades, the development of our country's marine economy has paid more attention to the rapid growth of the total economic amount, but neglects the comprehensive comprehensive consideration, so the characteristics of high emission, high exploitation and low utilization are presented. This form of marine economic growth has destroyed the regeneration of marine resources and the surrounding marine ecological environment, to a great extent. After the twenty-first Century, the utilization of marine resources, the protection of the marine ecological environment and the transformation of the marine industrial structure have increasingly become the concern of our government. The fiscal and tax policies have a very obvious effect on the macroeconomic regulation and control, so the fiscal and tax policies are applied to the ocean classics. Economic development and the establishment of a long-term policy mechanism will effectively solve the bottleneck of the development of the marine economy and promote the sustainable development of the marine economy.
On the basis of the full grasp of the background of marine economic development, this paper applies the theories of marine economics and welfare economics to explain the problems of the sustainable development, circular economy, environmental protection and the upgrading of the marine industrial structure in the process of marine economic development, and draw lessons from the experience of the marine economic development of the foreign countries. In theory, the relationship model of marine economic development and fiscal and tax policy is put forward, and the result is obtained through the model analysis, and the solution is put forward from the angle of Finance and taxation to promote the sustainable development of the marine economy.
The text structure of this article is divided into seven parts, the introduction part mainly introduces the research background, significance, the present situation at home and abroad, the research framework, the research method, the innovation point and the deficiency. The text is divided into six chapters, the first chapter is the theoretical basis, and the theoretical basis of the various disciplines based on this study is expounded, mainly with the sea. The theory of the sustainable development of the ocean economy, the theory of industrial structure optimization, the theory of welfare economics and the incentive theory. The second chapter is the research part of the fiscal and tax policy mechanism of the marine economic development. After the preliminary theoretical analysis, the data of the marine economy are collected, the econometric model is constructed, and the economic development and fiscal and taxation policies of the marine economy are further elaborated. The third chapter is the basic analysis of the conditions for the development of marine economy in China. Through the analysis of the existing fiscal and tax economic policies to promote the development of marine economy in China, the policy needs for the development of our country's marine economy are put forward. The fourth chapter is to analyze the part of the development of our country's marine economy, and analyze our country from the reality. The fifth chapter is about the financial and tax policies for the development of marine economy in the world. By comparing and analyzing the industrial policies and fiscal and tax policies for the development of marine economy in coastal countries, the major trend of the development of the international marine economy is explored and the reference for the design of the financial and tax policy system for the development of the marine economy is provided for our country. Sixth The chapter is the summary and the suggestion part, and through the previous theory and the model research, it puts forward the reasonable and effective policy suggestions for the problems existing in the development of the marine economy in our country.
The innovation point of this article is to analyze the multi disciplinary theory, and combine the sustainable development of the marine economy, the optimization of the marine industrial structure and the design of the fiscal and tax policy system, and establish the relationship model of the marine economic development and the fiscal and tax policies. The main research methods used are model analysis, comparative analysis and determination. A combination of sex and quantitative analysis.
【学位授予单位】:吉林财经大学
【学位级别】:硕士
【学位授予年份】:2014
【分类号】:P74;F812.0
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