公平视角下促进区域经济协调发展的企业所得税政策取向研究

发布时间：2018-06-23 05:14

本文选题：区域经济 + 协调发展　；参考：《内蒙古农业大学》2014年硕士论文

【摘要】：我国地域辽阔、人口众多。多样的地理环境和悠久的历史,造就了各地区在经济发展中存在巨大差异。随着区域之间、区域内部对资源、资本、人才争夺的进一步加剧,区域经济协调发展的难度在加大。提高效率与促进公平,推动重点区域跨越式发展,促进各区域协调发展,是政府各组成部门的重要职责。税收政策也必须要紧跟时代步伐,发现并及时解决区域发展中出现的新现象、新问题、新情况,把改革与创新作为推动区域经济协调发展的重要手段,及时调整政策导向,不断完善政策制度,充分发挥税收的调节和引导作用,实现各类资源的有序流动与合理配置,培育区域比较优势,增强区域核心竞争能力,补齐落后区域的经济发展短板。企业所得税直接税的属性,以及它对税前扣除、税收优惠、税收分配等内容的规定,对企业乃至于对区域经济的发展具有重要的影响。企业所得税遵循的无差别纳税主体原则,赋予了企业和区域经济公平发展的税收环境。正确认识税法的公平原则,缩小贫富差距,解决区域经济发展中的不协调问题,实现社会公正,具有重要的研究价值和现实意义。本文立足税法公平原则,选取企业所得税作为研究对象,围绕企业所得税对区域经济发展的影响,从单一税种角度开展政策分析和研究,发现企业所得税政策在公平性表现中存在的四个明显不足。在借鉴国外经验的基础上,提出了完善企业所得税政策公平性应当遵循的原则及具体建议。
[Abstract]:Our country has a vast territory and a large population. The diverse geographical environment and the long history have brought about great differences in the economic development of various regions. With the further aggravation of regional competition for resources, capital and talents, the difficulty of coordinated development of regional economy is increasing. It is the important duty of every government department to improve efficiency and equity, to promote the development of key regions by leaps and bounds and to promote the coordinated development of all regions. Tax policy must also keep pace with the times, discover and promptly solve the new phenomena, new problems and new situations in regional development, regard reform and innovation as an important means to promote the coordinated development of regional economy, and adjust the policy direction in a timely manner. We should constantly improve the policy and system, give full play to the role of tax regulation and guidance, realize the orderly flow and rational allocation of all kinds of resources, cultivate regional comparative advantages, strengthen regional core competitiveness, and make up for the shortcomings of economic development in the backward regions. The attribute of direct tax of enterprise income tax and its stipulation on the content of deduction before tax, tax preference, tax distribution and so on, have important influence on the development of enterprise and even regional economy. Enterprise income tax follows the principle of non-differential tax payer, which endows the enterprise and regional economy with a tax environment for fair development. It is of great value and practical significance to correctly understand the fair principle of tax law, narrow the gap between the rich and the poor, solve the problem of disharmony in the development of regional economy and realize social justice. Based on the principle of fairness of tax law, this paper selects enterprise income tax as the object of study, focusing on the impact of enterprise income tax on regional economic development, and carries out policy analysis and research from a single tax point of view. Found that the corporate income tax policy in the fairness of the performance of the four obvious deficiencies. Based on the experience of foreign countries, this paper puts forward the principles and concrete suggestions to improve the fairness of enterprise income tax policy.
【学位授予单位】：内蒙古农业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F127

【参考文献】