铅山县建筑业转型升级中税务管理作用研究

发布时间：2018-04-01 07:30

本文选题：税务管理　切入点：建筑行业　出处：《江西财经大学》2016年硕士论文

【摘要】：建筑业是国民经济的重要支柱产业之一,建筑业的发展与人民生活水平的提高有很大关系,与国家经济发展有着千丝万缕的联系。中国正处于社会主义初级阶段,经济社会发展还有很大潜力,随着国家对基础设施的投入逐年增加,城市化的比率逐年增加,我国建筑业继续蓬勃发展,经济效益持续提高,是国家经济发展的重要组成部分,占GDP总量的比例较高。改革开放以来,建筑业发展较为迅速,随着国家对基础设施的投入加大,推动了经济发展速度。建筑业还具有推动力强的特点,可以有效的推动原材料、运输加工等40多个与建筑业发展密切的行业发展。有统计显示,建筑业每增长1个百分点,可拉动相关产业1.7个百分点,但现有建筑行业粗放型的经济增长方式并没有发生根本性的改变。建筑产业结构升级和经济增长方式转变滞后,一个重要原因就是税务管理体制改革滞后,税收管理还存在税收不公平、税收重的问题,因此税收支持转型升级的作用没有发挥好。面对新政策、新市场、新技术、新机遇、新挑战,建筑企业转型升级势在必行,实现创新发展。本文以铅山县为案例对地税管理在建筑业转型升级的作用进行深入研究,从铅山县建筑行业现状出发,结合建筑业经营和管理的特点,分析问题和解决问题的角度研究地税管理对建筑行业转型升级的作用,对照现有的税收政策,就建筑企业税收负担差异进行分析,从税收角度分析建筑产业结构调整和转型升级滞后的原因,并有针对性地提出税收管理对策及建议。本文对铅山县税务管理助力建筑行业的转型升级提供了有益的参考,同时也为在建筑行业进行营改增等税收改革提供有益借鉴,提供国税和地税合作的方案。
[Abstract]:The construction industry is one of the important pillar industries of the national economy. The development of the construction industry is closely related to the improvement of the people's living standard, and is inextricably linked to the national economic development. China is in the primary stage of socialism. There is still great potential for economic and social development. With the country's investment in infrastructure increasing year by year and the rate of urbanization increasing year by year, China's construction industry continues to flourish and economic benefits continue to improve, which is an important part of the country's economic development. Since the reform and opening up, the construction industry has developed rapidly. With the increase of national investment in infrastructure, the speed of economic development has been promoted. The construction industry also has the characteristics of strong driving force, which can effectively promote raw materials, More than 40 industries, such as transportation and processing, are closely related to the development of the construction industry. Statistics show that for every 1 percentage point increase in the construction industry, 1.7 percentage points of related industries can be pulled. However, the extensive mode of economic growth in the construction industry has not changed fundamentally. The structural upgrading of the construction industry and the transformation of the mode of economic growth lag behind, and one of the important reasons is that the reform of the tax administration system is lagging behind. Tax administration also has the problems of unfair taxation and heavy tax revenue, so the role of tax revenue in supporting transformation and upgrading has not played a good role. In the face of new policies, new markets, new technologies, new opportunities, new challenges, it is imperative for construction enterprises to transform and upgrade. This paper takes Leushan County as a case to deeply study the role of local tax management in the transformation and upgrading of construction industry, starting from the present situation of construction industry in Yaoshan County, combining the characteristics of management and management of construction industry, From the point of view of problem analysis and problem solving, this paper studies the effect of local tax administration on the transformation and upgrading of construction industry, and analyzes the differences of tax burden of construction enterprises according to the existing tax policies. From the perspective of taxation, this paper analyzes the reasons for the lagging of the structural adjustment and transformation of the construction industry, and puts forward the countermeasures and suggestions for the tax administration. This paper provides a useful reference for the transformation and upgrading of the construction industry assisted by the tax administration in Yaoshan County. At the same time, it also provides beneficial reference for tax reform in construction industry, and provides the scheme of cooperation between state tax and local tax.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.42;F426.92;F406.7

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