税收数据信息反映地区经济运行状况的实证研究
发布时间：2018-07-23 07:58
【摘要】：“经济决定税收,税收影响经济。”这是马克思主义政治经济学关于税收与经济关系的基本观点。鉴于税收和经济这种密不可分的关系,如何通过税收数据信息的有效应用来提高税收征管质量、防范税收风险、评价税收政策效应、反映经济运行的状况,是税务部门一直以来都重点关注的问题。 经过多年的摸索和实践,我国在税收数据信息应用方面取得了较大成果。但同时我们还必须清醒地认识到我国在税收数据信息应用方面也存在诸多问题。今后我国税收数据信息应用的发展方向之一就是从税收看经济、看社会、看发展,注重从税收角度观察经济运行情况,折射经济社会发展中值得关注的问题。所以如何充分利用丰富而宝贵的税收数据信息,加强税收数据信息反映地区经济运行状况的研究,揭示税收数据信息中蕴涵的税收与经济发展规律,更好的服务地区经济发展大局具有极其重要的意义。 本文从实际工作出发,通过对国内外税收数据信息应用工作情况的分析,指出现阶段我国在税收数据信息反映地区经济运行状况研究方面存在的问题,并结合笔者多年的税收管理和税收数据信息分析工作经验,用实例对税收数据信息反映地区经济运行的问题开展研究。 本文共分为六个部分： 第一部分为绪论。主要介绍本文的选题背景、相关研究成果综述、研究思路及方法,本文的创新与不足。 第二部分为税收数据信息与地区经济的关联性分析。主要介绍相关概念的界定,税收数据信息的构成和来源,税收数据信息与地区经济运行的关联性。 第三部分为税收数据信息反映地区经济结构的实证分析。主要介绍税收数据信息反映地区行业分布、注册类型分布、地区内经济格局分布的状况,对地区经济结构进行评价并提出地区经济调整建议。 第四部分为税收数据信息反映地区经济运行质量的实证分析。主要介绍税收数据信息反映地区主要工业对地区经济发展、对劳动就业的贡献以及出口创汇能力和能耗状况,对地区经济运行质量进行评价并对提高地区经济质量提出建议。 第五部分为税收数据信息反映地区经济与其他区域经济关系的实证分析。主要介绍税收数据信息反映地区经济的关联度、互补性或竞争性、供给状况和需求状况,对地区经济与其他区域经济关系进行评价并提出与其他区域经济关系发展建议。 第六部分是全文结论。
[Abstract]:"the economy determines taxation, and taxation affects the economy." This is the Marxist political economy on the relationship between taxation and the basic point of view. In view of the inextricable relationship between taxation and economy, how to improve the quality of tax collection and administration, guard against tax risk, evaluate the effect of tax policy, and reflect the state of economic operation through the effective information of tax data should be used to improve the quality of tax collection and management, prevent tax risks, Is the tax department has been the focus of attention. After many years of exploration and practice, China has made great achievements in the application of tax data information. But at the same time, we must also soberly realize that there are many problems in the application of tax data and information in our country. In the future, one of the developing directions of tax data and information application in our country is to look at economy, society and development from taxation, pay attention to observing economic operation from the angle of taxation, and reflect the problems that should be paid attention to in the development of economy and society. So how to make full use of rich and valuable tax data information, strengthen the study of tax data information to reflect the regional economic operation, and reveal the tax revenue and economic development law contained in the tax data information. Better serve the overall situation of regional economic development has extremely important significance. Based on the analysis of the application of tax data information at home and abroad, this paper points out the problems existing in the research of tax data information reflecting the regional economic operation in our country at the present stage, through the analysis of the application of tax data information at home and abroad. Combined with the author's many years of experience in tax management and analysis of tax data information, this paper makes a study on the problem of reflecting the regional economic operation by the tax data information. This paper is divided into six parts: the first part is an introduction. This paper mainly introduces the background of this paper, related research results, research ideas and methods, the innovation and shortcomings of this paper. The second part is the correlation analysis of tax data information and regional economy. This paper mainly introduces the definition of related concepts, the constitution and source of tax data information, and the relationship between tax data information and regional economic operation. The third part is the empirical analysis of tax data information reflecting the regional economic structure. This paper mainly introduces the distribution of regional industry, the distribution of registration type, the distribution of economic pattern in the region, the evaluation of regional economic structure and the suggestions of regional economic adjustment. The fourth part is the empirical analysis of tax data information reflecting the quality of regional economic operation. This paper mainly introduces the tax data information to reflect the regional economic development, the contribution to labor and employment, the ability of export to earn foreign exchange and the situation of energy consumption, evaluates the operation quality of the regional economy and puts forward some suggestions for improving the regional economic quality. The fifth part is the empirical analysis of the relationship between regional economy and other regional economy reflected by tax data information. This paper mainly introduces the correlation degree, complementarity or competition, supply condition and demand state of the regional economy reflected by the tax data information, evaluates the regional economy and other regional economic relations, and puts forward some suggestions for the development of the regional economic relations with other regions. The sixth part is the conclusion of the paper.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F127;F812.42
本文编号：2138728
[Abstract]:"the economy determines taxation, and taxation affects the economy." This is the Marxist political economy on the relationship between taxation and the basic point of view. In view of the inextricable relationship between taxation and economy, how to improve the quality of tax collection and administration, guard against tax risk, evaluate the effect of tax policy, and reflect the state of economic operation through the effective information of tax data should be used to improve the quality of tax collection and management, prevent tax risks, Is the tax department has been the focus of attention. After many years of exploration and practice, China has made great achievements in the application of tax data information. But at the same time, we must also soberly realize that there are many problems in the application of tax data and information in our country. In the future, one of the developing directions of tax data and information application in our country is to look at economy, society and development from taxation, pay attention to observing economic operation from the angle of taxation, and reflect the problems that should be paid attention to in the development of economy and society. So how to make full use of rich and valuable tax data information, strengthen the study of tax data information to reflect the regional economic operation, and reveal the tax revenue and economic development law contained in the tax data information. Better serve the overall situation of regional economic development has extremely important significance. Based on the analysis of the application of tax data information at home and abroad, this paper points out the problems existing in the research of tax data information reflecting the regional economic operation in our country at the present stage, through the analysis of the application of tax data information at home and abroad. Combined with the author's many years of experience in tax management and analysis of tax data information, this paper makes a study on the problem of reflecting the regional economic operation by the tax data information. This paper is divided into six parts: the first part is an introduction. This paper mainly introduces the background of this paper, related research results, research ideas and methods, the innovation and shortcomings of this paper. The second part is the correlation analysis of tax data information and regional economy. This paper mainly introduces the definition of related concepts, the constitution and source of tax data information, and the relationship between tax data information and regional economic operation. The third part is the empirical analysis of tax data information reflecting the regional economic structure. This paper mainly introduces the distribution of regional industry, the distribution of registration type, the distribution of economic pattern in the region, the evaluation of regional economic structure and the suggestions of regional economic adjustment. The fourth part is the empirical analysis of tax data information reflecting the quality of regional economic operation. This paper mainly introduces the tax data information to reflect the regional economic development, the contribution to labor and employment, the ability of export to earn foreign exchange and the situation of energy consumption, evaluates the operation quality of the regional economy and puts forward some suggestions for improving the regional economic quality. The fifth part is the empirical analysis of the relationship between regional economy and other regional economy reflected by tax data information. This paper mainly introduces the correlation degree, complementarity or competition, supply condition and demand state of the regional economy reflected by the tax data information, evaluates the regional economy and other regional economic relations, and puts forward some suggestions for the development of the regional economic relations with other regions. The sixth part is the conclusion of the paper.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F127;F812.42
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，本文编号：2138728
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