辽宁省发展生产性服务业的财税政策支持研究
发布时间：2018-08-29 10:46
【摘要】：服务业作为衡量国民经济发展水平的重要标志，其重要作用与日俱增，而生产性服务业作为其中的重要经济部门，也已成为推动经济发展的重要力量，在优化产业结构和提升国家综合竞争力方面发挥着重要作用，其发展程度已经成为衡量一个国家和地区现代化、国际化程度的重要标志。辽宁省作为东北老工业基地的重要省份，已经形成比较成熟的工业体系，但是由于传统的重工业轻服务业的观念，与工业配套的生产性服务业发展却很滞后，，主要表现在生产性服务业发展水平低、与制造业的融合度低、对经济的拉动能力不强。 辽宁发展生产性服务业组织即面临着良好机遇，又是大势所趋。主要表现在:一是国家大力支持服务业尤其是生产性服务业的发展，给予一系列优惠政策；二是辽宁的产业结构已经在不断升级，第三产业占的比例不断上升，并且第三产业中生产性服务业的比例不断增加；三是辽宁省正处在工业化的中期阶段，生产性服务业的发展也会大力推动制造业的发展，加速工业化过程。 本文拟结合生产性服务业自身的特点与辽宁省发展现状，分析辽宁省生产性服务业财税政策存在的问题和不足，并通过比较、借鉴国内外成功经验，提出具有可行性和针对性的地区性促进生产性服务业发展的财税政策建议。全文分为五部分:第一部分主要介绍生产性服务业的国际国内背景及论文研究的目的意义、国内外对促进生产性服务业的政策支持研究的文献综述、论文研究框架、研究方法；第二部分从对生产性服务业和其发展影响因素进行分析；第三部分研究财税政策对生产性服务业发展的影响机理；第四部分分析辽宁省生产性服务业的现状、现行财税政策及存在问题；第五部介绍国内外在发展生产性服务业方面的财税政策,结合辽宁省现有生产性服务业财税政策存在的不足,提出改革和完善的建议。
[Abstract]:As an important symbol to measure the level of national economic development, service industry plays an increasingly important role. As one of the important economic sectors, producer service industry has also become an important force to promote economic development. It plays an important role in optimizing the industrial structure and promoting the comprehensive competitiveness of the country, and its development has become a balance. Liaoning Province, as an important province in the old industrial base of Northeast China, has formed a relatively mature industrial system. However, due to the traditional concept of heavy industry over service industry, the development of productive service industry supporting industry is lagging behind, mainly in the productive service industry. Low level of development, low degree of integration with the manufacturing industry, and weak economic pull.
The development of producer service organizations in Liaoning is facing both good opportunities and the general trend of the times. Third, Liaoning Province is in the middle stage of industrialization. The development of producer services will vigorously promote the development of manufacturing industry and accelerate the industrialization process.
Based on the characteristics of producer services and the current development situation of Liaoning Province, this paper analyzes the problems and shortcomings of the fiscal and taxation policies of producer services in Liaoning Province, and puts forward feasible and targeted regional fiscal and taxation policy suggestions to promote the development of producer services by comparing with the successful experience at home and abroad. Part I: The first part mainly introduces the international and domestic background of producer services and the purpose and significance of the research, the literature review of domestic and foreign policy support research on promoting producer services, the research framework, research methods; the second part analyzes the producer services and its development factors; the third part studies. The fourth part analyzes the current situation of producer services in Liaoning Province, the existing fiscal and taxation policies and existing problems; the fifth part introduces the domestic and foreign fiscal and taxation policies in the development of producer services, combined with the deficiencies of the existing fiscal and taxation policies of producer services in Liaoning Province, put forward. Suggestions for reform and improvement.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.0;F719
本文编号：2210963
[Abstract]:As an important symbol to measure the level of national economic development, service industry plays an increasingly important role. As one of the important economic sectors, producer service industry has also become an important force to promote economic development. It plays an important role in optimizing the industrial structure and promoting the comprehensive competitiveness of the country, and its development has become a balance. Liaoning Province, as an important province in the old industrial base of Northeast China, has formed a relatively mature industrial system. However, due to the traditional concept of heavy industry over service industry, the development of productive service industry supporting industry is lagging behind, mainly in the productive service industry. Low level of development, low degree of integration with the manufacturing industry, and weak economic pull.
The development of producer service organizations in Liaoning is facing both good opportunities and the general trend of the times. Third, Liaoning Province is in the middle stage of industrialization. The development of producer services will vigorously promote the development of manufacturing industry and accelerate the industrialization process.
Based on the characteristics of producer services and the current development situation of Liaoning Province, this paper analyzes the problems and shortcomings of the fiscal and taxation policies of producer services in Liaoning Province, and puts forward feasible and targeted regional fiscal and taxation policy suggestions to promote the development of producer services by comparing with the successful experience at home and abroad. Part I: The first part mainly introduces the international and domestic background of producer services and the purpose and significance of the research, the literature review of domestic and foreign policy support research on promoting producer services, the research framework, research methods; the second part analyzes the producer services and its development factors; the third part studies. The fourth part analyzes the current situation of producer services in Liaoning Province, the existing fiscal and taxation policies and existing problems; the fifth part introduces the domestic and foreign fiscal and taxation policies in the development of producer services, combined with the deficiencies of the existing fiscal and taxation policies of producer services in Liaoning Province, put forward. Suggestions for reform and improvement.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.0;F719
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本文编号：2210963
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