结构性减税与装备制造业转型发展研究

发布时间：2018-01-03 20:11

本文关键词：结构性减税与装备制造业转型发展研究　出处：《沈阳大学》2013年硕士论文　论文类型：学位论文

【摘要】：2008年全球性的金融危机全面爆发，为应对经济危机对中国经济造成的冲击，当年的中央经济工作会议上首次提出了“结构性减税”的概念，其内涵是有增有减，结构性调整的减税政策。结构性减税的目的是降低纳税人税收负担，增强企业和居民的投资、消费能力，加快我国经济增长方式的转变和经济结构的调整。装备制造业是发展国民经济的重要基础，结构性减税政策的实施对装备制造业转型发展起到了积极的促进作用。辽宁省是东北老工业基地的重要支撑，其装备制造业在全国处于靠前的位置，而且是增值税改革最早的试点之一，所以本文选取辽宁省作为实证分析的对象。在分析的基础上，提出了进一步完善结构性减税的政策建议，以更好地推动装备制造行业的转型发展。本文主要由六部分构成。第一部分介绍了本文的研究背景与意义、国内外研究现状、研究思路和方法、创新点与不足；第二部分介绍了结构性减税的相关概念、现代税收原则和最优税制理论，为我国的结构性减税政策提供了理论支持，，然后介绍了我国结构性减税政策的调整情况；第三部分是结构性减税对装备制造业的效用评价，首先介绍了装备制造业发展情况和税负情况，然后从装备制造业的角度对结构性减税的政策效应进行分析。第五部分首先介绍了辽宁省装备制造业发展情况，然后分析了辽宁省装备制造业的竞争力情况，在此基础上对其工业产值与税收收入进行了自回归分布滞后模型分析和通径分析；第五部分是结构性减税政策支持装备制造业转型发展的国际借鉴；第六部分在前文分析的基础上，提出了完善结构性减税、推进装备制造业转型发展的政策建议。
[Abstract]:In 2008, the global financial crisis broke out in an all-round way. In order to cope with the impact of the economic crisis on China's economy, the concept of "structural tax reduction" was put forward for the first time at the Central Economic work Conference of that year. The purpose of structural tax reduction is to reduce the tax burden of taxpayers and enhance the investment and consumption power of enterprises and residents. We will speed up the transformation of China's economic growth pattern and the adjustment of its economic structure. Equipment manufacturing industry is an important basis for the development of the national economy, the implementation of structural tax reduction policy has played a positive role in the equipment manufacturing industry transformation and development. Liaoning Province is an important support of the old industrial base in Northeast China. Its equipment manufacturing industry is in the front position in the country, and is one of the earliest pilot value added tax reform, so this paper selects Liaoning Province as the object of empirical analysis. On the basis of the analysis. The policy suggestions of further improving structural tax reduction are put forward in order to promote the transformation and development of equipment manufacturing industry. This paper consists of six parts. The first part introduces the research background and significance, domestic and foreign research status, research ideas and methods, innovative points and shortcomings; The second part introduces the related concepts of structural tax reduction, modern tax principles and optimal tax system theory, which provides theoretical support for our country's structural tax reduction policy. Then it introduces the adjustment of structural tax reduction in China. The third part is the utility evaluation of structural tax reduction on the equipment manufacturing industry. Firstly, it introduces the development and tax burden of the equipment manufacturing industry. Then it analyzes the effect of structural tax reduction policy from the point of view of equipment manufacturing. Part 5th introduces the development of equipment manufacturing industry in Liaoning Province and then analyzes the competitiveness of equipment manufacturing industry in Liaoning Province. On this basis, the industrial output value and tax revenue are analyzed by the self-regressive distribution lag model and path analysis. The 5th part is the international reference of the structural tax reduction policy to support the transformation and development of the equipment manufacturing industry. On the basis of the previous analysis, the 6th part puts forward some policy suggestions to improve the structural tax reduction and promote the transformation and development of the equipment manufacturing industry.
【学位授予单位】：沈阳大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F426.4;F406.7

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