促进湘西经济开发区发展的税收优惠政策研究

发布时间：2018-05-06 06:32

本文选题：湘西经济开发区 + 税收　；参考：《湘潭大学》2013年硕士论文

【摘要】：税收优惠政策是重要的经济杠杆，是经济发展的重要助推器，在扶持和推动地区经济，促进区域协调发展方面发挥着重要作用。湘西地区作为湖南相对落后和欠发达地带，具有独特的自然资源和生态环境，在全省区域协调发展的格局中具有特殊地位，在富民强省、全面建设小康社会的进程中具有基础地位，在经济结构升级调整、实现可持续发展中具有战略地位。现在湘西经济开发区正处于刚起步阶段，基础设施建设、产业项目建设，包括整体投资环境等都需要政府扶持。对湘西经济开发区而言，实施税收优惠政策主要是为吸引投资，创造宽松投资环境，拓宽筹资渠道，扩大招商引资规模，积极吸纳社会资金参与湘西地区开发，其次通过税收减免等优惠形式有选择、有重点地引进投资项目，使用税收优惠的长期效应，达到调整产业结构，促进资源优化配置的目的，从而综合带动湘西经济协调发展。同时为本地民族企业提供更多的发展机会，使它们在资金实力、管理水平、技术能力、员工素质等方面趋于弱势的情况下，竞争力得到加强，并能够尽快担负起带动民族经济发展的使命。故而，税收优惠政策的支持是政府促进湘西经济区发展的重要手段。本文从公共政策系统分析的角度对促进湘西经济开发区发展的税收优惠政策进行研究，致力于探讨税收优惠政策对湘西经济开发区发展的影响，并进一步分析我国现行的税收优惠政策及其利弊，审视税收优惠政策制定、执行过程，找出湘西经济开发区实施各项税收优惠政策中存在的问题及影响，提出通过优化税收优惠政策扶持和促进湘西经济开发区发展的建议。本文主要分为五个部分，内容概要如下：第一部分是引言。主要介绍了本文主要研究的问题与研究背景、研究目的与意义，以及对国内外相关成果的动态综述。第二部分是税收优惠和税收优惠政策的涵义。分别阐述了税收优惠、税收优惠政策的不同内涵，以及税收优惠的形式、税收优惠政策的分类，并分析了影响税收优惠政策的主要因素。第三部分是实证分析。介绍了湘西开发区现行税收优惠政策的相关落实情况，，并对湘西经济开发区现行税收优惠政策存在的问题及其原因进行了分析。第四部分是比较分析。对民族地区的税收优惠政策以及各类经济开发区的税收优惠政策进行了比较分析。第五部分是关于完善湘西经济开发区现行税收优惠政策的建议。首先提出了完善湘西经济开发区税收优惠政策的必要性，在此以及前文的基础上阐述了完善湘西经济开发区税收优惠政策的若干建议。
[Abstract]:Tax preferential policy is an important economic lever and an important booster for economic development. It plays an important role in supporting and promoting regional economy and promoting regional coordinated development. As a relatively backward and underdeveloped region of Hunan, Xiangxi region has its unique natural resources and ecological environment, and has a special position in the pattern of regional coordinated development of the province, and it has a special position in enriching the people and strengthening the province. In the process of building a well-off society in an all-round way, it has a basic position and a strategic position in the upgrading and adjustment of economic structure and the realization of sustainable development. Now Xiangxi Economic Development Zone is just in its infancy. Infrastructure construction, industrial project construction, including the overall investment environment, all need government support. For the Xiangxi Economic Development Zone, the main purpose of implementing preferential tax policies is to attract investment, create a relaxed investment environment, broaden the channels for raising funds, expand the scale of attracting investment, and actively attract social funds to participate in the development of the western Hunan region. Secondly, through the preferential forms such as tax relief and reduction, we can introduce investment projects and use the long-term effect of tax preference to adjust the industrial structure and promote the optimal allocation of resources, so as to comprehensively promote the coordinated development of Xiangxi economy. At the same time, it will provide more development opportunities for local national enterprises, so that their competitiveness will be strengthened when their capital strength, management level, technical ability, staff quality and so on tend to be weak. And as soon as possible to shoulder the mission of driving the national economic development. Therefore, the support of preferential tax policy is an important means for the government to promote the development of Xiangxi Economic Zone. This paper studies the preferential tax policy to promote the development of Xiangxi Economic Development Zone from the perspective of public policy system analysis, and devotes itself to discussing the influence of the tax preferential policy on the development of Xiangxi Economic Development Zone. And further analyze the current tax preferential policy and its advantages and disadvantages in our country, examine the process of making and implementing the tax preferential policy, and find out the problems and influence in the implementation of various tax preferential policies in Xiangxi Economic Development Zone. Some suggestions are put forward to support and promote the development of Xiangxi Economic Development Zone by optimizing the preferential tax policy. This paper is divided into five parts, the content is summarized as follows: The first part is the introduction. This paper mainly introduces the main research issues and research background, research purpose and significance, as well as the domestic and foreign related results of the dynamic review. The second part is the meaning of tax preference and tax preferential policy. This paper expounds the different connotations of tax preference, tax preferential policy, the form of tax preference, the classification of tax preferential policy, and analyzes the main factors influencing the preferential tax policy. The third part is empirical analysis. This paper introduces the implementation of the current preferential tax policy in Xiangxi Development Zone, and analyzes the existing problems and reasons of the current preferential tax policy in Xiangxi Economic Development Zone. The fourth part is comparative analysis. The tax preferential policies in minority areas and various economic development zones are compared and analyzed. The fifth part is about the suggestion of perfecting the current preferential tax policy of Xiangxi Economic Development Zone. At first, the author puts forward the necessity of perfecting the preferential tax policy of Xiangxi Economic Development Zone, and on the basis of the above, expounds some suggestions on how to perfect the preferential tax policy of Xiangxi Economic Development Zone.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.7;F127

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