促进黑龙江省产业结构调整的税收政策研究

发布时间：2018-06-03 22:49

本文选题：黑龙江 + 产业结构　；参考：《哈尔滨商业大学》2013年硕士论文

【摘要】：产业结构调整是经济结构调整中的主要组成部分,与经济增长密切相关,对平衡社会总供给和总需求有着重要的作用。合理的产业结构变迁有利于国民经济的有序协调发展和社会生产效益的提高。因此,许多国家都积极实施适当的产业结构政策以规范产业结构的不合理演进或缩短产业结构的演进进程,加快本国产业结构调整的步伐,最终实现经济增长。改革开放至今,我国也制定了大量的产业政策,其中包括了一系列的税收政策,但是,对于税收政策对我国产业结构调整的实际影响效果,却鲜有学者进行细致系统的研究分析。这就需要将产业结构理论和税收理论有机结合,对税收政策影响产业结构调整的实际效应进行系统地研究分析,进而提出促进产业结构调整的税收政策。基于上述背景,以黑龙江省为例,首先对产业结构调整的相关概念进行了界定,并阐述了税收政策促进产业结构调整的理论基础及内在机制,以明确文章研究的对象为促进产业结构调整的税收政策,同时在介绍黑龙江省产业结构发展现状及问题和归纳现行税收政策的基础上,对三次产业税收变化状况及基本特征进行分析,发现黑龙江省产业结构调整中税收政策存在诸多问题,如产业税收政策未有效发挥其应有的功能且产业导向作用弱化,税收政策对应鼓励发展的产业税收优惠力度和引导力度不足；其次,针对产业税收政策存在的问题,把黑龙江省1980-2010年的三次产业产值比重和宏观税负率作为变量,运用向量自回归模型(Vector Autoregression, VAR)对税收政策影响黑龙江省产业结构调整效应的进行了实证分析,根据协整检验分析、格兰杰因果检验分析和脉冲响应分析的结果,得出如下结论：黑龙江省的税收政策影响着产业结构调整、税收政策与各次产业之间存在着的因果关系和税收政策对各次产业的影响效果各不相同。再次,分析了国内外利用税收政策促进产业结构调整的主要做法,并结合实际情况,借鉴国内外的相关经验；最后,依据税收政策影响黑龙江省产业结构调整的效应分析结果和国内外产业税收政策的税收政策有效激励高新技术产业、强调产业导向动能和灵活运用税收优惠措施等相关启示,提出了如下促进黑龙江省产业结构调整的税收对策：制定税收特别法案、扩大“营改增”范围和促进各次产业产业结构调整的税收政策的国家层面税收对策；积极争取分税制改革试点、实行轻重有别的税收政策和丰富税收优惠手段的地方层面税收对策。
[Abstract]:Industrial structure adjustment is the main part of economic structure adjustment, which is closely related to economic growth and plays an important role in balancing the total supply and demand of society. Reasonable industrial structure changes are conducive to the orderly and coordinated development of the national economy and the improvement of social production efficiency. Therefore, many countries actively implement appropriate industrial structure policies to standardize the irrational evolution of industrial structure or shorten the evolution process of industrial structure, accelerate the pace of domestic industrial structure adjustment, and finally achieve economic growth. Since the reform and opening up to the outside world, China has also formulated a large number of industrial policies, including a series of tax policies. However, with regard to the actual effects of tax policies on the adjustment of China's industrial structure, However, few scholars carry out detailed and systematic research and analysis. Therefore, it is necessary to combine the theory of industrial structure with the theory of taxation, and systematically study and analyze the actual effect of tax policy on the adjustment of industrial structure, and then put forward the tax policy to promote the adjustment of industrial structure. Based on the above background, taking Heilongjiang Province as an example, this paper first defines the related concepts of industrial structure adjustment, and expounds the theoretical basis and internal mechanism of tax policy to promote industrial structure adjustment. Taking the research object of the article as the tax policy to promote the adjustment of the industrial structure, at the same time, on the basis of introducing the present situation and problems of the industrial structure development in Heilongjiang Province and summarizing the current tax policy, Based on the analysis of the changes and basic characteristics of the three industrial tax policies, it is found that there are many problems in the adjustment of the industrial structure of Heilongjiang Province, such as the failure of the industrial tax policy to play its proper function and the weakening of the industrial guiding role. The tax policy should encourage the development of industrial tax incentives and insufficient guidance; secondly, in view of the existing problems of industrial tax policy, take the ratio of three industrial output values and the macro tax burden rate of Heilongjiang Province from 1980 to 2010 as variables. Vector autoregressive (VAR) model is used to analyze the effect of tax policy on the adjustment of industrial structure in Heilongjiang Province. The results of co-integration test, Granger causality test and impulse response analysis are analyzed. The conclusion is as follows: the tax policy of Heilongjiang Province affects the adjustment of industrial structure, the causality between tax policy and each industry and the effect of tax policy on each secondary industry are different. Thirdly, it analyzes the main methods of using tax policy to promote the adjustment of industrial structure at home and abroad, and combined with the actual situation, draw lessons from the relevant experience at home and abroad; finally, Based on the results of the analysis of the effects of tax policies on the adjustment of industrial structure in Heilongjiang Province and the tax policies of domestic and foreign industrial taxation policies, the relevant inspirations such as encouraging high-tech industries effectively, emphasizing the dynamic energy of industry orientation and the flexible use of preferential tax measures are emphasized. This paper puts forward the following tax countermeasures to promote the adjustment of the industrial structure of Heilongjiang Province: to formulate the special tax bill, to expand the scope of "business reform and increase" and to promote the tax policy of adjusting the industrial structure at the national level; We should actively strive for the pilot reform of the tax distribution system and implement the local tax countermeasures with different tax policies and rich preferential means of taxation.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.7;F127

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