S省减免税优惠政策实施中存在的问题及对策研究

发布时间：2018-05-25 05:12

本文选题：减免税优惠政策 + 执行效果　；参考：《山西师范大学》2017年硕士论文

【摘要】：减免税是国家为达到当局既定的政策目标,在宏观上加强对某些经济行为的调控功能,在应纳税款上给予部分纳税人或其特定经济行为以减征或免征的优惠和照顾。以减少国家财政收入为代价的减免税政策,体现了税收制度的灵活性和统一性。我国自减免税政策实施以来,对促进地区产业结构平衡、鼓励基础产业发展以及增加社会就业等方面起到了积极作用。本文主要考虑国家为什么要以税收支出的方式资助企业,一共资助了多少,通过资助收到了怎样的效果,这些也是社会、特别是财税理论和实务工作者,十分关注和亟需研究解决的问题。而且我国每年的税式支出金额,最保守的估计,也有2万亿元(以权威的数据为准)左右。对这样巨额税式支出的管理使用效果,当然应引起国家决策者的高度关注。本文从税收与经济的内在联系上,说明了国家为什么放弃了大量的收入;从实际出发,说明了国家为实现特定的目的放弃了多少税收;以具有代表性的减免政策执行情况及实施效果为样本,分析减免税管理存在问题和原因。本文按照中央提出的财税体制改革的基本原则,运用理论和实证分析方法,对现行减免税优惠政策的实际执行效果、利弊得失进行深度分析,并围绕如何管好用好减免税,真正发挥减免税优惠的应有效果,从制度层面和操作层面提出了完善税收优惠政策的建议,以及系统构建减免税优惠政策改革的价值理念、路径选择和顶层设计的基本构想。
[Abstract]:In order to achieve the established policy goal of the government, the state strengthens the function of regulating and controlling certain economic behaviors in the macro level, and gives some taxpayers or their specific economic behavior tax relief and consideration in the tax payable. The policy of tax reduction and exemption at the cost of reducing national revenue reflects the flexibility and unity of the tax system. Since the implementation of the tax reduction and exemption policy in China, it has played a positive role in promoting the balance of regional industrial structure, encouraging the development of basic industries and increasing social employment. This article mainly considers why the state has to subsidize enterprises in the form of tax expenditure, how much has been funded, and what effect has been achieved through financial aid. These are also social, especially financial and tax theory and practical workers. Pay close attention to and need to study and solve the problem. Moreover, the most conservative estimate of the annual tax expenditure in China is about 2 trillion yuan (based on authoritative data). The effectiveness of the management of such a large tax-type expenditure should, of course, be of great concern to national policy makers. This paper explains why the country has given up a lot of income from the internal relation between tax revenue and economy, and explains how much tax revenue the country has given up for the purpose of realizing the actual situation. This paper analyzes the problems and causes of tax reduction and exemption management based on the sample of the implementation and effect of the representative reduction and exemption policy. According to the basic principles of fiscal and tax system reform put forward by the central government, this paper makes a deep analysis of the actual implementation effect, advantages and disadvantages of the current preferential policy of tax reduction and exemption by means of theoretical and empirical analysis, and revolves around how to manage and make good use of the tax reduction and exemption. This paper gives full play to the due effect of tax reduction and exemption, and puts forward some suggestions to perfect the tax preferential policy from the system and operation level, as well as the value concept, path choice and the basic conception of the top-level design of the systematic construction of the reform of the tax reduction and exemption preferential policy.
【学位授予单位】：山西师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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