我国现代服务业发展的区域差异及财税调节
发布时间：2018-09-06 19:12
【摘要】：服务业，特别是现代服务业的发展水平是衡量现代社会经济发展程度的重要标志。发展现代服务业，是转变经济发展方式，产业结构优化升级的必然要求。然而我国由于各个地区经济发展水平和工业化程度不同，造成了目前我国各地区现代服务业发展的差距较大，区域发展不平衡。财税政策是国家进行宏观经济调控的重要手段，对于国家经济的平稳运行，产业结构的优化调整，资源在社会各部门之间的合理流动，都发挥着重要的作用。通过财税政策的调整，可以直接影响到现代服务业的发展。基于此，，本文通过分析我国现代服务业发展的区域差异以及造成这种差异的财税政策因素，提出了促进我国现代服务业区域均衡发展的财税政策建议。 本文的第一章为研究的绪论，主要是研究的背景和意义，相关的国内外研究以及研究的思路等。第二章首先介绍现代服务业的相关概念，现代服务业的分类和特征，然后指出了现代服务业发展对国民经济增长的重要作用，最后分析了财税政策促进现代服务业发展的作用机理。第三章第一部分对我国现代服务业发展现状做了大致的介绍，第二部分对区域间现代服务业进行了绝对差异分析，第三部分使用泰尔指数法计算我国东中西三大区域间以及各大区域内现代服务业发展的相对差异。第四章首先大致介绍了我国现代服务业财税政策现状，随后重点分析了造成现代服务业区域差异的财税政策因素以及目前服务业财税体系存在的问题。第五章提出了促进我国现代服务业区域均衡发展的税收和财政政策的优化建议。
[Abstract]:The development level of service industry, especially modern service industry, is an important symbol to measure the development of modern society and economy. The development of modern service industry is the inevitable requirement of changing the mode of economic development and optimizing and upgrading of industrial structure. However, due to the difference of economic development level and industrialization degree in different regions, there is a big gap in the development of modern service industry in different regions of China, and the regional development is not balanced. Fiscal and taxation policy is an important means for national macro-economic regulation and control. It plays an important role in the smooth operation of national economy, the optimization and adjustment of industrial structure, and the rational flow of resources among various sectors of society. Through the adjustment of fiscal and taxation policy, it can directly affect the development of modern service industry. Based on this, this paper analyzes the regional differences in the development of modern service industry in China and the fiscal and tax policy factors that cause the differences, and puts forward some suggestions on fiscal and taxation policies to promote the balanced development of the modern service industry in China. The first chapter of this paper is the introduction of the research, mainly the background and significance of the research, related domestic and foreign research and research ideas. The second chapter first introduces the related concepts of modern service industry, the classification and characteristics of modern service industry, and then points out the important role of the development of modern service industry in the growth of national economy. Finally, it analyzes the mechanism of fiscal and taxation policy promoting the development of modern service industry. The first part of chapter three gives a general introduction to the development of modern service industry in China. The second part analyzes the absolute difference of modern service industry between regions. The third part calculates the relative difference of the development of modern service industry among the three regions of east, west and east of our country by using the method of Tyr index. Chapter four introduces the present situation of finance and taxation policy of modern service industry in China, and then analyzes the factors of finance and taxation policy that cause the regional difference of modern service industry and the problems existing in the current financial and taxation system of service industry. The fifth chapter puts forward some suggestions on the optimization of tax and fiscal policies to promote the balanced development of modern service industry in China.
【学位授予单位】：西北师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F719;F812.42
本文编号：2227270
[Abstract]:The development level of service industry, especially modern service industry, is an important symbol to measure the development of modern society and economy. The development of modern service industry is the inevitable requirement of changing the mode of economic development and optimizing and upgrading of industrial structure. However, due to the difference of economic development level and industrialization degree in different regions, there is a big gap in the development of modern service industry in different regions of China, and the regional development is not balanced. Fiscal and taxation policy is an important means for national macro-economic regulation and control. It plays an important role in the smooth operation of national economy, the optimization and adjustment of industrial structure, and the rational flow of resources among various sectors of society. Through the adjustment of fiscal and taxation policy, it can directly affect the development of modern service industry. Based on this, this paper analyzes the regional differences in the development of modern service industry in China and the fiscal and tax policy factors that cause the differences, and puts forward some suggestions on fiscal and taxation policies to promote the balanced development of the modern service industry in China. The first chapter of this paper is the introduction of the research, mainly the background and significance of the research, related domestic and foreign research and research ideas. The second chapter first introduces the related concepts of modern service industry, the classification and characteristics of modern service industry, and then points out the important role of the development of modern service industry in the growth of national economy. Finally, it analyzes the mechanism of fiscal and taxation policy promoting the development of modern service industry. The first part of chapter three gives a general introduction to the development of modern service industry in China. The second part analyzes the absolute difference of modern service industry between regions. The third part calculates the relative difference of the development of modern service industry among the three regions of east, west and east of our country by using the method of Tyr index. Chapter four introduces the present situation of finance and taxation policy of modern service industry in China, and then analyzes the factors of finance and taxation policy that cause the regional difference of modern service industry and the problems existing in the current financial and taxation system of service industry. The fifth chapter puts forward some suggestions on the optimization of tax and fiscal policies to promote the balanced development of modern service industry in China.
【学位授予单位】：西北师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F719;F812.42
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