沈阳市产业结构优化与税收增长研究

发布时间：2019-01-06 05:29

【摘要】：自改革开放以来，中国经济出现了迅猛发展，已经从粗放的发展阶段进入到一个新的阶段。在这个阶段中，粗放型经济增长方式受到环境和资源的约束，为了要保持经济的持续快速增长，就必须转变经济增长方式，进而势必要调整产业结构。随着产业结构的调整，第一产业比重逐渐下降，第二产业比重相对稳定，第三产业比重明显上升，产业结构逐步由“一二三”向“二三一”方向发展。产业结构调整与税收增长密切相关，产业结构的优化调整能够促进经济持续高质量的增长，进而促进税收的可持续增长。本文将税收经济学与产业经济学相结合，从沈阳市产业结构、三次产业税收收入规模、三次产业税收结构的实际情况出发，结合沈阳市三次产业税收负担、三次产业税收弹性分析，从多个角度对沈阳市产业结构与三次产业税收现状进行了全面详细的研究。在此基础上，运用计量模型实证分析了产业结构对税收收入的决定作用，及三次产业增加值对税收收入的影响程度，进一步分析了第二产业、第三产业内部行业税收现状和制约沈阳税收可持续增长的产业结构因素，从而提出政策建议，推动沈阳市产业结构进一步优化，促进税收收入增长，最终达到产业结构优化与税收增长协调发展的目的。全文共分为五个章节：第一章，绪论。具体包括研究背景及研究意义、国内外研究综述、研究思路与框架以及本文的创新与不足；第二章，产业结构优化与税收增长的相关概述及基本理论。具体包括产业结构相关概念、产业结构的构成及发展趋势、产业结构优化的相关概念、税收的相关概念、税收的特点与作用等方面，为下文的研究打下了理论基础；第三章，沈阳市产业结构对税收影响的现状分析和实证分析。本章结合沈阳实际，对沈阳市产业结构现状，三次产业税收现状进行了分析，在此基础上进行了实证分析，结合沈阳市三次产业增加值和税收数据运用Eviews软件进行回归，验证了沈阳市三次产业增加值对税收影响的程度；第四章，沈阳市第二、三产业内部行业税收来源分析。本章深入沈阳市第二产业、第三产业内部行业，具体分析了第二、三产业内部行业税收概况以及税收制约因素；第五章，优化产业结构促进沈阳市地方税收收入增长的对策建议。本章针对产业内部税收制约因素提出对策建议，优化沈阳市产业结构，从而实现沈阳市地方税收收入的可持续增长。
[Abstract]:Since the reform and opening up, China's economy has developed rapidly, and has entered a new stage from the extensive development stage. In this stage, the extensive economic growth mode is restricted by environment and resources. In order to maintain the sustained and rapid economic growth, it is necessary to change the mode of economic growth and then to adjust the industrial structure. With the adjustment of the industrial structure, the proportion of the primary industry is gradually decreasing, the proportion of the secondary industry is relatively stable, the proportion of the tertiary industry is obviously rising, and the industrial structure is gradually developing from "123" to "23-1". The adjustment of industrial structure is closely related to the increase of tax revenue. The optimization and adjustment of industrial structure can promote the sustained and high quality growth of economy and then promote the sustainable growth of tax revenue. This paper combines tax economics with industrial economics, starting from the actual situation of Shenyang's industrial structure, the scale of the third industrial tax revenue, the third industrial tax structure, and the third industrial tax burden in Shenyang. Based on the analysis of the elasticity of three industries, this paper makes a comprehensive and detailed study on the industrial structure and the present situation of the third industry taxation in Shenyang from several angles. On the basis of this, the paper empirically analyzes the determinant effect of industrial structure on tax revenue and the influence degree of three industrial added value on tax revenue by using econometric model, and further analyzes the secondary industry. The present situation of internal industry taxation in the tertiary industry and the industrial structure factors that restrict the sustainable growth of revenue in Shenyang are put forward, and policy suggestions are put forward to further optimize the industrial structure of Shenyang and promote the growth of tax revenue. Finally, the purpose of harmonious development of industrial structure optimization and tax growth is achieved. The full text is divided into five chapters: chapter one, introduction. Specifically including the research background and research significance, domestic and foreign research review, research ideas and frameworks as well as the innovation and shortcomings of this paper; chapter two, industrial structure optimization and tax growth related overview and basic theory. It includes the related concepts of industrial structure, the composition and development trend of industrial structure, the related concepts of industrial structure optimization, the characteristics and functions of taxation, etc., which lays a theoretical foundation for the following research; The third chapter, the current situation analysis and empirical analysis of the impact of Shenyang's industrial structure on taxation. This chapter analyzes the present situation of Shenyang's industrial structure and the current situation of the third industrial tax, and makes an empirical analysis on the basis of which, combining the value added of the three industries and the tax data of Shenyang, the author uses Eviews software to return. The degree of the effect of the third industry added value on the tax revenue in Shenyang is verified. The fourth chapter, Shenyang second, the third industry internal industry tax source analysis. This chapter goes deep into the second industry and the third industry of Shenyang, and analyzes the general situation of the second and third industries as well as the tax restriction factors. The fifth chapter, optimize the industrial structure to promote Shenyang's local tax revenue growth countermeasures. In this chapter, countermeasures and suggestions are put forward to optimize the industrial structure of Shenyang, so as to realize the sustainable growth of local tax revenue in Shenyang.
【学位授予单位】：沈阳大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F127;F812.42

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