鄂尔多斯市可持续发展财税政策优化研究

发布时间：2018-07-01 19:55

本文选题：资源型城市 + 财税政策　；参考：《中国科学院大学（工程管理与信息技术学院）》2014年硕士论文

【摘要】：鄂尔多斯市作为我国西部重要的能源城市,为我国经济社会的发展和建设提供了大量的能源、矿产品,对我国的重工业和现代化建设做出过重要的贡献。但是,近年来,随着煤炭资源价格的一路下滑和需求的大幅下降,鄂尔多斯这个昔日的经济明星城市,一夜之间陷入了“资源魔咒”。作为资源型城市代表的鄂尔多斯,随着近年矿产资源的过度使用、开采和城市规模的无限扩张,产业结构矛盾日益突出,地方财政支出压力巨大,债务沉重,企业支出负担加重,民间资金流动匮乏,且带来了生态恶化,环境破坏、失业增加等一系列经济、生态和社会问题。资源型城市经济转型系统与税收政策存在着内在的联系,它们之间通过政府、企业和个人之间的活动相互作用。其中,财税政策是联系整个资源型城市经济转型各主体,并影响到最终转型效果的重要措施。因此,健全和完善财税政策是资源型城市经济转型的关键途径。本文以鄂尔多斯市为例进行分析,从当前税收制度和分配的优化及企业税负的进一步合理化等角度,研究如何运用财税手段来促进我国资源型城市的转型发展。本文通过对比国内外研究现状,对我国资源型城市的概念进行了界定；综合前人的研究成果,集中介绍了税收政策促进资源型城市发展的理论：外部性理论、稀缺理论、区域税收政策理论等理论,说明了税收政策推动资源型城市经济转型的作用机理,论述了财税政策在我国资源型城市转型发展中的重要性。分析了鄂尔多斯市的当前财政及税收的现状及问题,通过对鄂尔多斯市2001年至2011年的税收数据进行税负分析和税收效应的成因分析,并采用回归和DEA模型论证这些成因的科学性,充分说明当前的税收政策对鄂尔多斯市的影响。最后,提出了促进鄂尔多斯市转型发展的相关具体财税政策措施,提出采取“补旧”和“立新”并举的方式完善财税政策和改革措施,在“立新”举措方面引入了项目管理阶段化方法的研究方案,同时,优化财政体制结构,最终促进我国资源型城市转型发展实践。本研究将为我国税制改革提供参考,有助于对我国税收政策、税制结构进行更深层次的研究。
[Abstract]:As an important energy city in the west of China, Ordos City has provided a lot of energy and mineral products for the development and construction of our country's economy and society, and has made important contributions to the heavy industry and modernization of our country. But in recent years, as coal prices have fallen and demand has plummeted, Ordos, the former economic star city, has fallen into the resource spell overnight. As the representative of resource-based city, Ordos, with the overexploitation of mineral resources in recent years, the unlimited expansion of mining and urban scale, the contradiction of industrial structure is increasingly prominent, the pressure of local fiscal expenditure is enormous, and the debt is heavy. The heavy burden of enterprise expenditure and the lack of private capital flow have brought about a series of economic, ecological and social problems, such as ecological deterioration, environmental damage, unemployment and so on. The economic transformation system of resource-based cities has internal relations with tax policies, and they interact with each other through the activities of government, enterprises and individuals. Among them, the fiscal and taxation policy is an important measure to link with the economic transformation of the whole resource-based city and affect the final transformation effect. Therefore, perfect and perfect fiscal and taxation policy is the key way of economic transformation of resource-based cities. This paper takes Ordos City as an example to study how to use fiscal and tax measures to promote the transformation and development of resource-based cities in China from the angles of optimizing the current tax system and distribution and further rationalizing the tax burden of enterprises. This paper defines the concept of resource-based city in China by comparing the current research situation at home and abroad, and introduces the theories of tax policy to promote the development of resource-based city: externality theory, scarcity theory, and so on. The theory of regional tax policy explains the mechanism of tax policy in promoting the economic transformation of resource-based cities, and discusses the importance of fiscal and taxation policies in the transformation and development of resource-based cities in China. This paper analyzes the present situation and problems of the finance and taxation in Ordos, and analyzes the tax burden and the causes of the tax effect by analyzing the tax data from 2001 to 2011 in Ordos. Regression and DEA models are used to demonstrate the scientific causes of these causes, fully explaining the impact of current tax policies on Ordos city. Finally, the paper puts forward the relevant specific fiscal and taxation policies and measures to promote the transformation and development of Ordos, and proposes to improve the fiscal and taxation policies and reform measures by adopting the methods of "making up the old" and "establishing new". In the aspect of "establishing new" measures, this paper introduces the research scheme of project management stage method, at the same time, optimizes the financial system structure, and finally promotes the practice of transformation and development of resource-based cities in China. This study will provide a reference for the tax system reform of our country, and will be helpful to further study the tax policy and tax system structure of our country.
【学位授予单位】：中国科学院大学（工程管理与信息技术学院）
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.0

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