促进我国海洋经济产业结构优化的税收政策研究

发布时间：2018-03-31 07:37

本文选题：海洋经济　切入点：海洋产业　出处：《上海海关学院》2017年硕士论文

【摘要】：中国既是陆地大国,又是海洋大国。海洋产业是海洋经济的外在表现形式,已经成为扩大国民经济发展空间的重要力量。产业结构的优劣和经济发展的状况密切相关,同样,合理的海洋产业结构可以保障海洋经济的快速发展。但是,现阶段我国的海洋经济产业结构却存在着一些问题,例如海洋产业同构化现象明显、传统产业比重偏大、区域创新能力发挥不够充分。所以,为了海洋经济更好的发展,增强我国海洋经济的核心竞争力,必须调整我国的海洋产业结构,使海洋产业达到合理化、高效化和高度化的要求,提高海洋高技术产业的比重,创新驱动发展,实现海洋产业的集约发展和规模生产。海洋经济产业结构的升级是以基于技术进步为基础,使海洋产业结构从低水平转化成高水平,海洋传统产业顺利转型升级,大力发展海洋新兴产业,开发海洋未来产业,这是基于经济发展逻辑的过程。税收在海洋经济产业结构优化过程中发挥出特有的作用,其中的理论依据主要有公共物品理论和税收乘数理论。具体来说,政府可以通过采取税收优惠政策、财政支出方式等手段共同引导海洋产业结构的转型升级。单独靠市场的作用不能解决目前海洋产业结构中出现的问题,所以,必须发挥政府的引导作用,利用税收相关政策对海洋经济产业结构的调节作用。本文分析了现行我国促进海洋经济产业结构的税收政策存在的不足,例如税收政策的“海洋产业导向性”不强,税收优惠方式较为单一,税收政策的配套措施有待进一步完善。接下来本文系统阐述了四个发达沿海国家对于促进海洋产业结构优化的相关税收政策,借鉴了发达国家的经验,得到一些启示,即税收政策要落实到具体的海洋产业,采取多种税收优惠手段,税收政策与其他财政手段相结合。最后本文提出了有利于促进我国海洋产业结构优化的税收政策建议,按照具体的海洋产业实施相关税收政策和配套措施。海洋第一产业要加大财政支持,进行价格补贴;海洋第二产业,可以通过税收返还、发展专项资金、投资补贴等方式促进不同的海洋新兴产业发展;海洋第三产业,则要降低税率、财政支出发展特色项目。此外,税收要实现优惠方式多元化,例如研发费用的税前加计扣除、高新技术设备加速折旧、降低增值税税率促进现代海洋服务业的发展以及个人所得税的减免等方式,通过多种政策的协调配合,实现海洋经济产业结构优化。
[Abstract]:China is not only a land power but also a marine power. Marine industry is an external manifestation of the marine economy and has become an important force in expanding the space for the development of the national economy. The advantages and disadvantages of the industrial structure are closely related to the state of economic development. A reasonable marine industrial structure can guarantee the rapid development of marine economy. However, there are some problems in the marine economic industrial structure of our country at present. For example, the phenomenon of isomorphism of marine industry is obvious, and the proportion of traditional industry is on the high side. Therefore, in order to better develop the marine economy and strengthen the core competitiveness of our country's marine economy, we must adjust the marine industrial structure of our country and make the marine industry reasonable. The requirement of high efficiency and high level, raising the proportion of marine high-tech industry, driving the development of innovation, realizing the intensive development and scale production of marine industry, and upgrading the industrial structure of marine economy are based on technological progress. To transform the marine industrial structure from a low level to a high level, to smoothly transform and upgrade the traditional marine industry, to vigorously develop the new marine industry and to develop the marine future industry, This is a process based on the logic of economic development. Taxation plays a unique role in the process of optimizing the industrial structure of marine economy. The theoretical basis is mainly based on the theory of public goods and the theory of tax multiplier. The government can jointly guide the transformation and upgrading of the marine industrial structure by adopting preferential tax policies, fiscal expenditure and other means. Relying solely on the role of the market cannot solve the problems existing in the current marine industrial structure, so, It is necessary to give full play to the guiding role of the government and to make use of the tax related policies to regulate the industrial structure of the marine economy. This paper analyzes the shortcomings of the existing tax policies in promoting the industrial structure of the marine economy in China. For example, the "marine industry orientation" of the tax policy is not strong, and the mode of tax preference is relatively simple. The supporting measures of tax policy need to be further improved. Next, this paper systematically expounds the relevant tax policies of four developed coastal countries to promote the optimization of marine industrial structure, and draws lessons from the experience of developed countries and gets some enlightenment. That is to say, the tax policy should be implemented to the specific marine industry, adopt various tax preferential measures, and combine the tax policy with other financial means. Finally, this paper puts forward some tax policy suggestions which are conducive to promoting the optimization of the marine industrial structure of our country. In accordance with the specific marine industry, it is necessary to implement relevant tax policies and supporting measures. The marine primary industry should increase financial support and carry out price subsidies; the marine secondary industry may develop special funds through tax returns. Investment subsidies and other ways to promote the development of different marine emerging industries; marine tertiary industry, it is necessary to reduce the tax rate, fiscal expenditure development characteristics of projects. In addition, tax incentives to achieve diversification, such as research and development costs of pre-tax plus deductions, The high-tech equipment accelerates depreciation, reduces the value-added tax rate to promote the development of the modern marine service industry and the individual income tax reduction and so on, through the coordination of various policies, realizes the marine economy industrial structure optimization.
【学位授予单位】：上海海关学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：P74;F812.42

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