能源型国有企业收益分配问题及对策研究

发布时间：2018-04-14 02:31

本文选题：能源型企业 + 国有企业　；参考：《吉林大学》2015年硕士论文

【摘要】：2007年国家开始对国有企业收取国有资本收益，2009年实行国有股减持转入社保基金的政策，2010年和2014年两次扩大国有资本收益征收范围和比例。党的十八届三中全会审议通过了《中共中央关于全面深化改革若干重大问题的决定》，《决定》中提出：完善国有资本经营预算制度，提高国有资本收益上缴公共财政比例，2020年提高到30%，更多用于保障和改善民生。一系列的举措反映了政府对于提高国有企业财政贡献的要求。因此思考这其中存在的问题和对策是很有必要的。本文以租金理论分析了中国国有资本收益上缴中存在的大量租税利不分的情况，并以能源型国有企业为重点分析了中国能源型国有企业欠缴国家的土地租金、矿产资源租金，以委托代理理论分析了国有资本收益上缴中国资委的角色问题和国有资本收益上缴路径阻碍问题。中国是以公有制经济为主体的国家，国有企业改革关乎国家改革大局，而国有资本收益改革则是事关收入分配社会公平的大事，因此国有企业国有资本收益分配制度的改革完善非常重要。本文基于理论和实证分析建议从如下方面完善：建立财政完整性视角下的“租税利”机制，完善国有资本经营预算，科学合理制定而不是盲目提高国有资本收益上缴比例，扩大征收范围减少征收代理层级，，更多将国有资本收益用于公共财政。
[Abstract]:In 2007, the state began to collect state-owned capital income from state-owned enterprises, and in 2009, the policy of reducing state-owned shares into social security fund was implemented. In 2010 and 2014, the scope and proportion of state-owned capital income collection were expanded twice.The third Plenary session of the 18th CPC Central Committee deliberated and adopted the "decision of the CPC Central Committee on several important issues in comprehensively deepening Reform," in which it was proposed that the budget system for the management of state-owned capital should be improved.Increase the proportion of state-owned capital income to public finance to 30% by 2020, and use it to protect and improve people's livelihood.A series of measures reflect the government's demand to increase the financial contribution of state-owned enterprises.Therefore, it is necessary to think about the existing problems and countermeasures.Based on rent theory, this paper analyzes the situation of large amount of rent and tax interest in the return of state-owned capital in China, and focuses on the state-owned enterprises of energy type to analyze the land rent and the rent of mineral resources that the state-owned enterprise of energy type owes to the state.Based on the principal-agent theory, this paper analyzes the role of SASAC and the obstruction of state-owned capital income.China is a country with the public ownership economy as the main body. The reform of state-owned enterprises is related to the overall situation of national reform, while the reform of state-owned capital gains is a matter of great importance to the social equity of income distribution.So the reform and perfection of the state-owned capital income distribution system is very important.Based on the theoretical and empirical analysis, this paper proposes to improve from the following aspects: to establish the "tax benefit" mechanism from the perspective of financial integrity, to perfect the state-owned capital operating budget, to formulate scientifically and reasonably rather than blindly increase the proportion of state-owned capital income to be handed over.Expand the scope of collection and reduce the level of collection agents, more state-owned capital income to public finance.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F276.1

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