新疆税收负担与产业结构调整研究

发布时间：2018-01-14 13:32

本文关键词：新疆税收负担与产业结构调整研究　出处：《新疆财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：1994年的分税制改革实行以来，我国的税收有了高速增长，税收收入占GDP的比重总体上也呈现出上升的趋势，正是由于税收收入的高速增长才为政府满足公共产品和公共服务的需要提供了资金支持，不仅促进了经济的增长，还保障了社会的稳定和和谐。为了适应产业构性调整的要求，2012年国家实施了“营改增”的结构性减税政策，明确了交通运输业和部分现代服务业营业税改征增值税的试点范围。营业税改征增值税后，首先是服务业的企业登记成为一般纳税人，可以抵扣购买固定资产、货物和服务的相关进项税额；其次是制造业企业，货物批发和零售企业能抵扣接受服务的相关进项税额，这些都为缩小行业之间的税负水平提供了便利的条件。2013年8月1日，营业税改征增值税试点在全国范围实施，并将广播影视作品的制作、播映、发行纳入试点行业，这种更大范围的营改增结构性减税政策必然是一个大的发展方向。目前国内有很多学者对税收负担进行了大量的研究，最主要是研究税收负担与经济增长的关系，也有一些文献讨论了税收负担与产业结构调整，但是研究税收负担对产业结构调整的影响从行业的角度去分析还是比较有限。本文首先介绍税收负担和产业结构的一般性理论，以此为基础来研究新疆税收负担；其次，对新疆整体税收负担的现状、产业结构发展的现状进行了一定的分析。新疆的产业结构发展水平比较低，仍然需要进一步纠正，重工业和轻工业之间出现了不平衡，产业结构发展单一；税负水平从整体上看是第一产业低税负，第三产业轻税负，第二产业的税收负担水平要高于第三产业水平。再次，选取产业增加值税收负担率作为衡量产业税收负担的指标并运用描述性的统计分析方法对新疆各产业中的具体行业的税负进行了一个归类和比较分析。其中，第二产业的石油加工炼焦、烟草制品、非金属矿物质品、金属冶炼、化学原料及制品，这5个行业是第二产业税收收入的主要来源，也是税负水平比较高的行业；第三产业中税负水平最高的是批发和零售业，其次是房地产业，而交通运输、仓储以及邮政业、住宿和餐业这些传统服务产业的税收负担水平相对来说是比较轻的。其次是在此基础上，进一步运用面板数据分析了税负与产业发展之间的关系，，通过产业之间税负的差异并结合产业政策调整来分析目前新疆产业结构存在的问题，为合理制定新疆税收产业政策提供一个依据；最后，根据前面的分析和结论提出了相关的政策建议。比如，提出了对于第二产业税收政策采取有区别鼓励和限制政策，发展前景好的新兴产业，对于传统产业实行个别行业限制过度发展以及积极引导的税收政策，发展特色农业，对于各个行业需求弹性制定不同的税收政策，大力发展高新技术企业，鼓励创新技术的发展，扩大费用扣除范围；制定科学的流转税税收政策，推进现代服务业的发展。
[Abstract]:Since the implementation of reform of the tax system in 1994, with the rapid growth of China's tax revenue, tax revenue accounted for the overall proportion of GDP also showed a rising trend, it is because of the rapid growth of revenue for the government to meet the needs of public products and public services provided financial support, not only promote economic growth. But also protect the social stability and harmony. In order to adapt to the industrial structure adjustment, the implementation of the 2012 national "replacing business tax with value-added tax(VAT)" structural tax cuts, clear the scope of the pilot project of transportation industry and part of modern service industry business tax VAT. The business tax VAT, the first is the service industry enterprise registration a general taxpayer can deduct the purchase of fixed assets, goods and services related to VAT; followed by manufacturing enterprises, goods wholesale and retail enterprises can receive services into deduction The tax, which provides a convenient condition for.2013 August 1st as the level of trade between the reduced tax burden, tax levying VAT reform in the country, and the production of radio and television work, broadcast, issue included in the pilot industry, the greater range of replacing business tax with value-added tax(VAT) structural tax policy is definitely a big the direction of development. At present, many scholars have done a lot of research on the tax burden, the most important is to study the relationship between tax burden and economic growth, there are also some literatures discussed the tax burden and the adjustment of industrial structure, but the effect of the tax burden on the adjustment of industrial structure from the perspective of industry analysis is still relatively limited.
This paper first introduces the general theory of the tax burden and the industrial structure, this paper studies the Xinjiang tax burden; secondly, the current situation of Xinjiang's overall tax burden, analyses the status quo of the development of the industrial structure. The development level of the industrial structure of Xinjiang is relatively low, still need to be corrected, between heavy and light industry appeared the unbalanced development of industrial structure is single; the level of tax burden on the whole industry is the first low tax burden, third light industry of the second industry tax burden, the tax burden is higher than that of the third industry level. Again, select the industrial added value tax statistics analysis method of tax burden rate as a measure of industry tax burden indicators and use descriptive of concrete the industry in the industry of Xinjiang to a classified and compared. Among them, second industry, petroleum processing and coking, tobacco products, non gold Genus of mineral products, metal smelting, chemical raw materials and products, the 5 industry is the main source of tax revenue of the second industry, is also the tax burden of higher level of industry; tax burden is the highest level of the third industry in the wholesale and retail industry, followed by the real estate industry, transportation, warehousing and postal services, accommodation and catering the traditional service industry tax burden is relatively light. Then on this basis, further analysis of the relationship between tax and industrial development based on panel data, through the differences between industries tax burden and combined with the adjustment of industrial policy to analyze the existing problems of Xinjiang's industrial structure, to provide a basis for the development of Xinjiang tax reasonable industrial policy; finally, according to the preceding analysis and conclusions put forward relevant policy suggestions. For example, the tax policy for the second industry to take the difference The encouragement and restriction policy, good prospects for the development of emerging industries, for the implementation of individual industry restrictions of traditional industries and actively guide the excessive development of tax policy, the development of agriculture, the elasticity of demand for each industry to develop different tax policies, vigorously develop high-tech enterprises, encourage the development of innovative technologies, expanding the scope of scientific deduction; the turnover tax, to promote the development of modern service industry.

【学位授予单位】：新疆财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F127

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