京津冀协同目标下河北省商贸物流业发展的财税政策研究

发布时间：2018-03-21 20:12

本文选题：京津冀协同　切入点：商贸物流　出处：《河北经贸大学》2017年硕士论文　论文类型：学位论文

【摘要】：京津冀协同发展是重要的国家战略,随着《京津冀协同规划纲要》的出台,京津冀三地的分工定位也得到明确。其中,河北省的第一个定位便是建设全国商贸物流基地。河北省在京津冀协同目标下发展商贸物流业,就必须要弄清我省商贸物流业发展的水平、与京津冀协同目标的差距和现实约束以及达成目标的路径和政策,这正是本文的研究的主要内容。在中国进入新常态、经济增速放缓的大背景下,商贸物流的发展成为了带动中国经济的新动力。2016年上半年全国消费品零售额增长率达两位数,远超GDP增速。近些年,在供给侧结构性改革的大背景下,河北省的商贸物流业的发展很快,成为了经济增长的新动能,但是仍然存在发成方式粗放、发展水平不高、发展业态较为落后等问题,而如何利用政策尤其是财税政策促进商贸物流业发展,是河北省面临的一个紧迫问题,也是本文研究的目的所在。本文通过对河北省商贸物流业发展的水平、发展的障碍和相关财税政策的梳理和分析,提出了在京津冀协同目标下建设商贸物流基地的政策建议。第一部分主要阐释了研究背景、意义和所采用的方法,并梳理了国内外文献综述;第二部分对商贸物流业的概念进行了比较和界定,同时分析了财税政策发展商贸物流业的理论基础;第三部分分析了河北省商贸物流业的发展现状和与京津冀协同目标的差距;第四部分结合最新的“营改增”政策,运用投入产出法实证分析了“营改增”后商贸物流业税负变化;第五部分对河北省发展商贸物流业的财税政策进行了研究,并且根据第四部分测算的结果,分析了商贸物流业财税政策存在的问题;最后一部分提出了河北商贸物流业发展的财税政策建议:推进京津冀财政合作,探索跨区域横向转移支付制度;加大财政资金投入力度,创新财政支持方式;结合京津冀商贸物流布局调整财政投入结构;打造京津冀区域税收协同,统一税收优惠政策;统一物流业税率,减轻商贸物流行业税负;设立京津冀发票代开机构,进一步扩大进项抵扣的范围。
[Abstract]:The coordinated development of Beijing-Tianjin-Hebei is an important national strategy. With the publication of "the outline of Beijing-Tianjin-Tianjin-Hebei Coordination Planning", the division of labor among the three places of Beijing, Tianjin and Hebei has also been clearly defined. The first orientation of Hebei Province is to build a national commercial logistics base. In order to develop the trade logistics industry in Hebei Province under the cooperative goal of Beijing, Tianjin and Hebei, it is necessary to understand the level of development of the trade logistics industry in our province. The gap and practical constraints between Beijing, Tianjin and Hebei, as well as the path and policy to achieve the goals, are the main contents of this paper. In the context of China's entering the new normal, the economic growth rate is slowing down. The development of trade logistics has become a new driving force for China's economy. In the first half of 2016, the national retail sales growth rate of consumer goods reached a double-digit rate, which far exceeded the growth rate of GDP. In recent years, against the backdrop of supply-side structural reforms, The rapid development of the trade and logistics industry in Hebei Province has become a new momentum of economic growth, but there are still problems such as extensive way of development, low level of development, and relatively backward development. However, how to make use of the policies, especially the fiscal and taxation policies, to promote the development of the trade logistics industry is an urgent problem facing Hebei Province, and is also the purpose of this paper. Based on the analysis of the obstacles to development and related fiscal and taxation policies, this paper puts forward some policy suggestions for building a commercial and commercial logistics base under the cooperative goal of Beijing, Tianjin and Hebei. The first part mainly explains the research background, significance and methods adopted. The second part compares and defines the concept of trade logistics, and analyzes the theoretical basis of fiscal and taxation policies to develop trade logistics industry. The third part analyzes the present situation of the trade and logistics industry in Hebei Province and the gap between the trade logistics industry and the cooperative goal between Beijing, Tianjin and Hebei. The fourth part combines with the latest policy of "business reform and increase". Using the input-output method, this paper empirically analyzes the changes of the tax burden of the trade logistics industry after the "business reform and increase". The fifth part studies the fiscal and tax policies of the development of the trade logistics industry in Hebei Province, and according to the results of the fourth part, In the last part, the author puts forward some suggestions for the development of Hebei trade logistics industry: to promote the financial cooperation between Beijing, Tianjin and Hebei, and to explore the transregional horizontal transfer payment system; Increase financial investment, innovate financial support, adjust financial investment structure in combination with the distribution of Beijing-Tianjin-Hebei trade and logistics, create a regional tax synergy between Beijing, Tianjin and Hebei, unify preferential tax policies, unify logistics tax rates, Lighten the tax burden of trade logistics industry; set up Beijing-Tianjin-Hebei invoice agency to further expand the scope of income deduction.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F727;F259.27;F812.42

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