内蒙古地区创业财税机制有效性研究

发布时间：2018-06-14 14:23

本文选题：创业 + 财税机制　；参考：《吉林大学》2014年硕士论文

【摘要】：全球经济从危机时代向后危机时代过渡的今天，各国经济增长速度缓慢，就业形势并没有出现回暖的局面，全球经济处于持续复苏态势，但不稳定和不确定因素错综复杂，复苏强度相对有限。创业活动作为经济发展的内生动力和经济增长的主要推手，不仅可以提升国家或地区的经济增长，而且在带动就业方面有着不可替代的作用。为此，世界各国政府的战略与政策取向都放在了鼓励创业、促进创业和发展创业，而对于发展中国家的我们也不例外。在此背景下，研究创业财税机制有效性问题有一定的现实指导意义。鼓励创业、促进创业和发展创业离不开国家政策的扶持，且创业主体追求财富最大化，国家可通过政策作用形成的机制，引导创业主体规避风险，降低成本，从而达到财富最大化之目的。财税政策是国家配置资源的有效手段，通过财税政策扶持创业活动也是世界各国的普遍做法。目前中国扶持创业的财税政策由于其形成的机制有效性不足，未能充分发挥其激励创业的作用。本文以内蒙古地区的数据分析财税政策有效性为着眼点，，通过财税政策分析所形成的机制有效性，探索创业财税机制的发展规律，寻找适合内蒙古地区乃至中国的创业经济发展路径，以加快建设创业发展体系的宏观政策框架。全文共分五章，第一章简述了本文的研究背景与意义、研究内容与研究方法，并综述了创业财税机制有效性的研究现状。第二章系统简述了创业财税机制的相关理论，并分析了财税机制对创业的影响。第三章系统分析了我国的创业现状，并对国内外扶持创业的财税政策予以比较，同时界定了有效性的内涵及其评价，提出了有效的指标体系。第四章运用内蒙古地区的数据对创业财税机制有效性进行分析。第五章根据得出的结论提出相应的建议。
[Abstract]:With the transition of the global economy from the crisis era to the post-crisis era, the economic growth rate of various countries is slow, and the employment situation has not recovered. The global economy is in a sustained recovery situation, but the factors of instability and uncertainty are complex. The strength of the recovery is relatively limited. As the endogenous driving force of economic development and the main driving force of economic growth, entrepreneurial activities can not only promote the economic growth of countries or regions, but also play an irreplaceable role in promoting employment. Therefore, the strategies and policies of governments around the world focus on encouraging entrepreneurship, promoting entrepreneurship and developing entrepreneurship, and we are no exception for developing countries. In this context, the study of the effectiveness of entrepreneurial finance and taxation mechanism has a certain practical significance. To encourage entrepreneurship, to promote entrepreneurship and to develop entrepreneurship can not be separated from the support of national policies, and the main body of entrepreneurship pursues the maximization of wealth. The state can guide the main body of entrepreneurship to avoid risks and reduce costs through the mechanism formed by the role of policies. In order to achieve the goal of maximizing wealth. Fiscal policy is an effective means for countries to allocate resources, and it is also a common practice in the world to support entrepreneurial activities through fiscal and taxation policies. At present, the fiscal and taxation policy of supporting entrepreneurship in China is not effective enough, so it can not give full play to the role of encouraging entrepreneurship. This paper focuses on the analysis of fiscal and taxation policy effectiveness in Inner Mongolia, and explores the development law of entrepreneurial finance and taxation mechanism through the mechanism effectiveness formed by fiscal and tax policy analysis. In order to speed up the construction of the macro policy framework of entrepreneurship development system, we should find a suitable path for the development of entrepreneurship economy in Inner Mongolia and even in China. This paper is divided into five chapters. The first chapter describes the research background and significance of this paper, research content and research methods, and summarizes the research status of the effectiveness of entrepreneurial finance and taxation mechanism. In the second chapter, the related theories of the financial and tax mechanism of entrepreneurship are introduced, and the influence of the mechanism on entrepreneurship is analyzed. The third chapter systematically analyzes the current situation of entrepreneurship in China, compares the fiscal and taxation policies that support entrepreneurship at home and abroad, defines the connotation and evaluation of effectiveness, and puts forward an effective index system. The fourth chapter analyzes the effectiveness of entrepreneurial finance and taxation mechanism by using the data of Inner Mongolia. The fifth chapter puts forward the corresponding suggestion according to the conclusion.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F279.2;F812.0

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