促进贵州省产业结构调整的税收政策研究
发布时间：2018-08-20 19:45
【摘要】：随着改革开放的深入，我国经济持续了30年的高速增长，，但是在经济发展的过程中也出现了许多问题。以前主要依靠投资来带动的经济增长方式，已经越来越不能满足我国可持续发展的要求。现阶段以高能耗、高排放、低水平重复建设来换取经济增长的模式，已经导致我国的资源和环境的压力越来越大。这就使得转变现阶段我国经济增长方式，通过调整经济增长模式，调整产业结构进而实现经济增长成为目前可持续发展的迫切任务。 改革开放以来，我国经济取得了举世瞩目的成绩，同时，贵州省的经济发展也取得显著成就。但由于自然、地理等一系列原因，贵州省经济与全国的差距依然巨大。随国发2号文的出台，贵州迎来了一个发展经济的全新时期，而产业结构的调整是其经济增长的关键，对此，财税政策对产业结构的调整具有杠杆作用。 本文的研究思路是：在总结国内外对税收政策调整产业结构的相应理论的基础上，对贵州省三次产业的总体现状和内部结构进行经验分析，同时运用相应的实证分析，进而发现贵州促进产业结构调整的税收政策中存在的问题，进而结合国内外促进产业结构调整的税收政策的基础上，提出促进贵州产业结构调整的税收政策建议。本文的总体框架是，第一，产业结构和税收调整产业结构的相关理论概述，包括对产业结构相关理论的分析，税收政策调整产业结构的必要性、目标、途径与手段等等；第二，分析贵州省产业结构的现状及现行税收政策对贵州产业结构的影响；第三，通过归纳国外具有代表性国家通过税收调整产业结构的具体方法，进一步总结出运用税收政策调整产业结构的相应经验；第四，根据贵州省目前在产业结构上的调整方向，提出相应的促进贵州产业结构调整的税收政策意见。 本文的创新之处在于：首先将产业结构理论与税收理论两者相结合，并分别从需求要素与供给要素两个方面对税收政策能对产业结构产生的影响进行全面的梳理和研究，进而避免了现有研究中将两者分离研究的缺点；第二，对国内外与产业结构调整相关的税收政策进行比较研究。在研究方法的选择上，本文坚持定性分析与定量分析相结合，采用了案例分析法、文献研究法等。同时针对贵州省的实际情况，较为深入地分析了贵州现阶段产业结构税收政策中存在的问题，进而提出了可操作性较强的政策建议。
[Abstract]:With the deepening of reform and opening up, China's economy has been growing rapidly for 30 years, but there are many problems in the process of economic development. The mode of economic growth, which mainly depends on investment, has been unable to meet the requirements of sustainable development in China. At the present stage, the mode of repeated construction with high energy consumption, high emission and low level in exchange for economic growth has led to more and more pressure of resources and environment in our country. This makes it an urgent task of sustainable development to change the mode of economic growth at the present stage of our country, adjust the mode of economic growth, adjust the industrial structure and then realize the economic growth. Since the reform and opening up, China's economy has made remarkable achievements, at the same time, Guizhou Province's economic development has also made remarkable achievements. However, due to natural, geographical and other reasons, Guizhou economy and the gap between the country is still huge. With the introduction of Guofa No. 2, Guizhou has ushered in a new period of economic development, and the adjustment of industrial structure is the key to its economic growth. In view of this, fiscal and taxation policies have a leverage role on the adjustment of industrial structure. The research ideas of this paper are as follows: on the basis of summarizing the corresponding theories of tax policy adjustment of industrial structure at home and abroad, this paper makes empirical analysis on the overall situation and internal structure of the three industries in Guizhou Province, and uses the corresponding empirical analysis at the same time. Then it finds out the existing problems in the tax policy of promoting industrial structure adjustment in Guizhou, and then puts forward some suggestions for promoting the adjustment of industrial structure in Guizhou on the basis of the tax policies at home and abroad to promote the adjustment of industrial structure. The overall framework of this paper is as follows: first, an overview of the relevant theories of industrial structure and tax adjustment, including the analysis of relevant theories of industrial structure, the necessity, objectives, ways and means of tax policy adjustment of industrial structure, etc. This paper analyzes the current situation of Guizhou's industrial structure and the impact of current tax policies on Guizhou's industrial structure. Thirdly, it summarizes the specific methods of adjusting industrial structure by taxation in representative countries abroad. Finally, it summarizes the corresponding experience of adjusting industrial structure by tax policy. Fourthly, according to the adjustment direction of industrial structure in Guizhou province at present, it puts forward the corresponding suggestions of tax policy to promote the adjustment of industrial structure in Guizhou province. The innovation of this paper lies in: firstly, combining the theory of industrial structure with the theory of taxation, and combing and studying the influence of tax policy on industrial structure from the aspects of demand and supply, respectively. Then it avoids the shortcoming of separating the two from the existing research. Secondly, it makes a comparative study of domestic and foreign tax policies related to industrial structure adjustment. In the selection of research methods, this paper insists on the combination of qualitative analysis and quantitative analysis, and adopts case analysis, literature research, etc. At the same time, in view of the actual situation of Guizhou province, this paper deeply analyzes the problems existing in the tax policy of Guizhou's industrial structure at the present stage, and then puts forward some policy suggestions with strong maneuverability.
【学位授予单位】：贵州财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F127
本文编号：2194786
[Abstract]:With the deepening of reform and opening up, China's economy has been growing rapidly for 30 years, but there are many problems in the process of economic development. The mode of economic growth, which mainly depends on investment, has been unable to meet the requirements of sustainable development in China. At the present stage, the mode of repeated construction with high energy consumption, high emission and low level in exchange for economic growth has led to more and more pressure of resources and environment in our country. This makes it an urgent task of sustainable development to change the mode of economic growth at the present stage of our country, adjust the mode of economic growth, adjust the industrial structure and then realize the economic growth. Since the reform and opening up, China's economy has made remarkable achievements, at the same time, Guizhou Province's economic development has also made remarkable achievements. However, due to natural, geographical and other reasons, Guizhou economy and the gap between the country is still huge. With the introduction of Guofa No. 2, Guizhou has ushered in a new period of economic development, and the adjustment of industrial structure is the key to its economic growth. In view of this, fiscal and taxation policies have a leverage role on the adjustment of industrial structure. The research ideas of this paper are as follows: on the basis of summarizing the corresponding theories of tax policy adjustment of industrial structure at home and abroad, this paper makes empirical analysis on the overall situation and internal structure of the three industries in Guizhou Province, and uses the corresponding empirical analysis at the same time. Then it finds out the existing problems in the tax policy of promoting industrial structure adjustment in Guizhou, and then puts forward some suggestions for promoting the adjustment of industrial structure in Guizhou on the basis of the tax policies at home and abroad to promote the adjustment of industrial structure. The overall framework of this paper is as follows: first, an overview of the relevant theories of industrial structure and tax adjustment, including the analysis of relevant theories of industrial structure, the necessity, objectives, ways and means of tax policy adjustment of industrial structure, etc. This paper analyzes the current situation of Guizhou's industrial structure and the impact of current tax policies on Guizhou's industrial structure. Thirdly, it summarizes the specific methods of adjusting industrial structure by taxation in representative countries abroad. Finally, it summarizes the corresponding experience of adjusting industrial structure by tax policy. Fourthly, according to the adjustment direction of industrial structure in Guizhou province at present, it puts forward the corresponding suggestions of tax policy to promote the adjustment of industrial structure in Guizhou province. The innovation of this paper lies in: firstly, combining the theory of industrial structure with the theory of taxation, and combing and studying the influence of tax policy on industrial structure from the aspects of demand and supply, respectively. Then it avoids the shortcoming of separating the two from the existing research. Secondly, it makes a comparative study of domestic and foreign tax policies related to industrial structure adjustment. In the selection of research methods, this paper insists on the combination of qualitative analysis and quantitative analysis, and adopts case analysis, literature research, etc. At the same time, in view of the actual situation of Guizhou province, this paper deeply analyzes the problems existing in the tax policy of Guizhou's industrial structure at the present stage, and then puts forward some policy suggestions with strong maneuverability.
【学位授予单位】：贵州财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F127
【引证文献】
相关博士学位论文 前2条
1 汤斌;产业结构演进的理论与实证分析[D];西南财经大学;2005年
2 孙婧麟;论税收中性的理论与实践[D];复旦大学;2006年
相关硕士学位论文 前1条
1 余涛;促进广东省产业结构调整的税收政策研究[D];暨南大学;2015年
本文编号：2194786
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