税收优惠政策对延边经济发展的影响研究

发布时间：2018-05-02 03:57

  本文选题：延边地区 + 税收　； 参考：《延边大学》2017年硕士论文

【摘要】：本文通过考察国家税收优惠政策的基本构成和理论,对税收优惠政策对延边经济发展的影响进行系统分析,发现问题,找出差距和不足,有针对性地提出发挥税收优惠政策对延边经济发展作用的对策,帮助地区经济社会长久健康发展。首先,梳理分析了税收优惠政策的相关理论。提出了税收优惠政策的概念和种类,对公共财政理论、最优税收理论、区域经济发展理论等主流税收优惠政策进行了针对性剖析,指出税收优惠政策在资源配置、促进引导、控制调整等方面的实施功能,为全文分析论证提供理论支撑。其次,概述了延边地区税收优惠政策现状。对我国税收体制的演变、延边地区享受的区域税收优惠政策和产业税收优惠政策进行了归集列示和说明。再次,重点分析论证了税收优惠政策对延边经济发展的影响。从提高企业发展竞争能力、促进地区经济增长、扩大政府财政收支、优化产业结构调整和推动基础设施和公用事业发展等5个主要方面,对税收优惠政策对延边经济发展的影响进行了综合分析,全面体现了税收优惠政策对延边经济社会发展中发挥的独特作用。再次,分析了延边地区税收优惠政策实施中存在的主要问题。在前文基础上,着重对地区税源经济及税收优惠的总量不高、税收优惠政策与东部地区的差异较大、税收优惠政策的优惠对象覆盖范围小、税收优惠政策的形式单一针对性不强、税收优惠政策的体系杂乱实际执行难等问题进行总结分析,提高完善延边税收优惠政策措施的针对性。最后,提出发挥税收优惠政策对延边经济发展作用的对策。着重从大力发展税源经济,提高税收优惠总量,.扩大税收优惠覆盖,实现政策普惠共享,.拓宽税收优惠形式,提高税收优惠效率;规范税收优惠措施,提升政策落实效果;加大政策宣传力度,强化税收优惠落实等主要方面加强税收优惠政策的制定和落实,切实发挥税收优惠的作用,推动经济发展。
[Abstract]:By investigating the basic structure and theory of the national preferential tax policy, this paper systematically analyzes the impact of the tax preferential policy on the economic development of Yanbian, finds out the problems, and finds out the gap and deficiency. The countermeasures of giving full play to the effect of preferential tax policy on Yanbian's economic development are put forward in order to help the regional economy and society develop healthily for a long time. First of all, combing and analyzing the relevant theory of tax preferential policy. This paper puts forward the concept and types of tax preferential policies, analyzes the mainstream tax preferential policies such as public finance theory, optimal taxation theory and regional economic development theory, and points out that the preferential tax policies are guided by the allocation of resources. Control adjustment and other aspects of the implementation of functions for the full text of the analysis and argument to provide theoretical support. Secondly, it summarizes the current situation of the preferential tax policy in Yanbian area. The evolution of China's tax system, the regional tax preferential policies and the industrial tax preferential policies enjoyed by Yanbian region are summarized and illustrated. Thirdly, the impact of preferential tax policy on Yanbian's economic development is analyzed. From five main aspects: improving enterprises' ability to develop competition, promoting regional economic growth, expanding government revenue and expenditure, optimizing industrial structure adjustment and promoting the development of infrastructure and public utilities. This paper makes a comprehensive analysis of the influence of preferential tax policies on Yanbian's economic development, and fully reflects the unique role played by tax preferential policies in Yanbian's economic and social development. Thirdly, the paper analyzes the main problems existing in the implementation of the preferential tax policy in Yanbian area. On the basis of the above, the total amount of the regional tax source economy and tax preference is not high, the difference between the tax preferential policy and the eastern region is large, and the preferential object coverage of the tax preferential policy is small. The form of preferential tax policy is not single pertinence, the system of preferential tax policy is difficult to be implemented, and so on, so as to improve the pertinence of Yanbian tax preferential policy. Finally, the paper puts forward the countermeasures of giving full play to the effect of preferential tax policy on Yanbian's economic development. Focus on the development of tax sources from the economy, improve the total amount of tax incentives. Expand the coverage of tax benefits, and achieve policy benefits sharing. To broaden the form of tax preferences and improve the efficiency of tax preferences; standardize tax preferential measures and enhance the effect of policy implementation; increase policy publicity, strengthen the implementation of tax preferences and other major aspects of strengthening the formulation and implementation of preferential tax policies. We will give full play to the role of tax incentives and promote economic development.
【学位授予单位】：延边大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F127
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本文编号：1832279