促进民营经济发展的税收政策研究

发布时间：2018-05-27 12:13

本文选题：民营经济 + 发展　；参考：《东北财经大学》2005年硕士论文

【摘要】：目前,我国民营经济的数量不断增加,企业规模不断扩大,经济实力不断增强,其经济效益和社会效益日益突现,特别是近年来,民营经济已经成为我国国民经济新的增长点,对经济发展和社会稳定做出了重大贡献,表现在:(1) 是国家财政收入的重要税源。(2) 是增加就业、稳定社会的重要保证,为缓解就业压力、维护社会稳定做出了重大贡献。(3) 民营科技企业是技术创新的重要力量。民营经济的持续健康发展对于西部大开发和振兴东北老工业基地以及全面建设小康社会目标的实现具有重要的现实意义。党的十六大提出要充分发挥个体、私营等非公有制经济在促进经济增长、扩大就业和活跃市场等方面的重要作用。放宽国内民间资本的准入领域,在投融资、税收、土地使用权和对外贸易等方面采取措施,实现公平竞争。依法加强监督和管理,促进非公有制经济健康发展。党的十六届三中全会也明确提出要大力发展和积极引导非公有制经济的发展。这些都表明民营经济发展新阶段的到来。然而,我国现阶段民营经济发展存在着一定的困难,受到了一些因素的制约,包括政府政策上的制约和民营经济自身存在的一些问题。当然这其中包括现行税收政策对民营经济的歧视以及不公正待遇,使得民营经济在参与市场竞争的过程中处于不利地位, 阻碍了其发展。针对现阶段民营经济发展面临的困难和我国现行税收政策在促进民营经济发展过程中存在的问题,笔者认为,应立足于中国的现状,结合新一轮税制改革,借鉴国外有益的经验,建立促进民营经济发展的税收政策体系, 为民营经济的发展创造一个公平竞争的税收环境。本文着眼于扶持民营经济发展的税收政策,但并没有狭隘地局限于税收政策的优惠上,而是综合地考虑了现阶段民营经济发展过程中的制约因素、税收调节的适度性以及政策措施的落实等。全文共分四部分: 第一部分分析了现阶段我国民营经济的地位和制约因素,阐述了民营经济在经济发展和社会稳定方面的重大作用。第二部分从理论上对税收促进民营经济发展的效应进行分析,先后分析了税收对民营经济投资、融资和技术创新的影响。
[Abstract]:At present, the number of private economy in China is increasing, the scale of enterprises is expanding, and the economic strength is constantly increasing. With the enhancement of economic and social benefits, the private economy has become more and more prominent, especially in recent years. The new growth point of the national economy has made great contributions to economic development and social stability. It is an important tax source of national financial revenue. It is an important guarantee to increase employment and stabilize society. Employment pressure, maintenance of social stability has made a major contribution. 3) Private science and technology enterprises are important for technological innovation. Strength is required. The sustained and healthy development of the private economy will contribute to the development of the western region and the revitalization of the old industrial bases in the Northeast. The realization of the goal of building a well-off society in an all-round way has important practical significance. The 16th National Congress of the Communist Party of China In promoting economic growth, expanding employment and activating the market, non-public sectors of the economy, such as the individual and the private sector, An important role. Relaxation of access to domestic private capital in the areas of investment and financing, taxation, land use and access to Foreign trade and other measures to achieve fair competition. Strengthening Supervision and Management according to Law and promoting Non-public ownership The economy is developing healthily. The third Plenary session of the 16th CPC Central Committee also clearly proposed to vigorously develop and actively guide non-public ownership. The development of the economic system. These all indicate the arrival of the new stage of private economy development. However, at the present stage of our country, people There are some difficulties in the economic development of the camp, which are restricted by some factors, including the system of government policy. About and private economy itself exists some problems. Of course, this includes the current tax policy on the private economy As a result of discrimination and unfair treatment, the private economy is at a disadvantage in the process of participating in market competition. It hinders its development. In view of the difficulties faced by the development of private economy at present and the current tax policy of our country, it is promoting the development of private economy In the process of development of private economy, the author thinks that we should base ourselves on the present situation of China and combine the new situation with the new one. A round of tax reform, drawing on the beneficial experience of foreign countries, establishing a tax policy system to promote the development of private economy, For the development of private economy to create a fair competition of tax environment. This paper focuses on the tax policy to support the development of the private economy, but not narrowly limited to the tax administration. In terms of preferential policies, the restrictive factors in the process of the development of private economy at present are considered synthetically, and the tax revenue is also taken into account. Moderation of regulation and implementation of policy measures. The full text is divided into four parts: The first part analyzes the status and restrictive factors of the private economy in China at present, and expounds the private economy. A major role in economic development and social stability. The second part theoretically analyzes the effect of taxation on the development of private economy. The impact of taxation on private economy investment, financing and technological innovation.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F121.23;F812.42

【引证文献】