内陆开放条件下宁夏税收优惠政策研究

发布时间：2018-06-10 00:53

本文选题：税收优惠政策 + 内陆开放　；参考：《宁夏大学》2014年硕士论文

【摘要】：税收优惠政策是国家借助税收杠杆作用对经济活动进行宏观调控的一种手段,是主权国家为减轻企业负担,吸引外商投资,缩小贫富差距,调整产业结构等目的而制定的一项基本经济政策。在宁夏被设为内陆开放型经济试验区的重要战略时期,探索符合“先行先试”精神要求的税收优惠政策显得格外重要。本文正是基于以上背景来展开研究的。首先,对我国的税收政策进行了宏观概述,通过数据分析了解到我国税收政策的整体实施情况,借助协整分析方法说明了我国税收与经济增长、宏观税负与经济增长率的关系。其次,基于西部大开发、民族自治和银川综合保税区的视角梳理了宁夏当前的税收优惠政策,并对其减免落实情况进行了说明。再次,运用协整分析方法研究了宁夏税收与经济增长、宏观税负与经济增长率的关系,并与全国的情况进行了比较,论述了税收优惠政策对宁夏经济八大方面带来的具体影响,并找到了现行税收优惠政策存在的不足。最后,针对宁夏当前税收优惠政策存在的不足提出了一系列符合时宜的政策建议。
[Abstract]:The preferential tax policy is a means for the state to carry out macroeconomic regulation and control of economic activities with the help of tax leverage. It is a means for sovereign countries to reduce the burden on enterprises, attract foreign investment, and narrow the gap between the rich and the poor. A basic economic policy formulated for the purpose of readjusting the industrial structure. In the important strategic period of Ningxia being set up as the inland open economic experimental area, it is very important to explore the preferential tax policy which accords with the spirit of "first trial". This paper is based on the above background to carry out the research. First of all, it gives a macro overview of the tax policy of our country, and finds out the overall implementation of the tax policy through the data analysis, and explains the relationship between the tax revenue and the economic growth, the macro tax burden and the economic growth rate with the help of the co-integration analysis method. Secondly, based on the western development, national autonomy and Yinchuan comprehensive bonded area, this paper combs the current preferential tax policies in Ningxia, and explains the implementation of the exemption and reduction. Thirdly, the paper studies the relationship between tax revenue and economic growth, macro tax burden and economic growth rate by using cointegration analysis method, and compares with the situation of the whole country, and discusses the concrete influence of preferential tax policy on the eight aspects of Ningxia economy. And found the existing tax preferential policy shortcomings. Finally, the paper puts forward a series of timely policy suggestions in view of the deficiency of Ningxia's current preferential tax policy.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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