本文選題：廣州　切入點(diǎn)：民營經(jīng)濟(jì)　出處：《暨南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：近幾年來，廣東省、廣州市各層面均出臺了一系列扶持民營經(jīng)濟(jì)發(fā)展的政策，促使廣州市民營經(jīng)濟(jì)取得了長足發(fā)展，在經(jīng)濟(jì)社會中的地位越來越突出，正逐步成為廣州市經(jīng)濟(jì)發(fā)展的主導(dǎo)力量。民營經(jīng)濟(jì)發(fā)展好壞，決定著廣州市經(jīng)濟(jì)的發(fā)展質(zhì)量和發(fā)展后勁，與廣州市經(jīng)濟(jì)競爭力息息相關(guān)。 十八屆三中全會指出，未來十年內(nèi)改革重點(diǎn)在于經(jīng)濟(jì)體制改革，核心問題是使市場在資源配置中起決定性作用。圍繞增強(qiáng)民營經(jīng)濟(jì)動力和活力，扶持和鼓勵民營經(jīng)濟(jì)發(fā)展，全會提出了明確的要求，釋放了強(qiáng)烈的政策信號。比如，全會提出，要按照權(quán)力平等、機(jī)會平等和規(guī)則平等的原則，放寬民營經(jīng)濟(jì)進(jìn)入特許經(jīng)營領(lǐng)域的準(zhǔn)入條件；要求對民營企業(yè)的知識產(chǎn)權(quán)要加緊制定相關(guān)法律，從法律層面加強(qiáng)對民營經(jīng)濟(jì)技術(shù)創(chuàng)新的扶持和保護(hù)，并從提供優(yōu)惠的金融條件的角度提出要大力扶持科技型中小企業(yè)發(fā)展。 可以預(yù)測未來五到十年內(nèi)，民營經(jīng)濟(jì)將會得到發(fā)展的大好環(huán)境，為民營經(jīng)濟(jì)的再次騰飛提供了優(yōu)越條件。故研究民營經(jīng)濟(jì)的現(xiàn)狀，探討其主要影響因素，分析民營經(jīng)濟(jì)與稅收之間的關(guān)聯(lián)關(guān)系，并與廣州市實(shí)際相結(jié)合，提出幾點(diǎn)建議，具有一定意義。 論文將對廣州市民營經(jīng)濟(jì)從總量、結(jié)構(gòu)、重點(diǎn)企業(yè)、發(fā)展優(yōu)勢等方面進(jìn)行研究，，并在此基礎(chǔ)上分析影響廣州市民營經(jīng)濟(jì)發(fā)展的因素，進(jìn)一步解構(gòu)廣州市民營經(jīng)濟(jì)稅源現(xiàn)狀對稅收的影響，希望對我國市場經(jīng)濟(jì)的完善有所增益。 本文的主體主要分為以下六個部分：第一部分是引言，主要介紹了論文的選題背景、研究思路和方法、創(chuàng)新之處與不足，并綜合評述了前人的文獻(xiàn)研究觀點(diǎn)；第二部分主要界定了本文所提及的民營經(jīng)濟(jì)與稅源的概念，闡述了稅源分析的概念、意義及方法，并重點(diǎn)介紹了稅源及稅收收入之間的關(guān)系；第三部分是廣州市民營經(jīng)濟(jì)稅源分析，分析了廣州市民營經(jīng)濟(jì)的總量、結(jié)構(gòu)等相關(guān)情況；第四部分是廣州市民營經(jīng)濟(jì)發(fā)展的影響因素，分為外部因素和內(nèi)部因素展開分析；第五部分是廣州市民營經(jīng)濟(jì)稅收情況分析，從宏觀與微觀層面分別分析了民營經(jīng)濟(jì)稅源與稅收的關(guān)聯(lián)關(guān)系，并簡單探討了其影響因素；第六部分是結(jié)語，簡單地提供了促進(jìn)廣州市民營經(jīng)濟(jì)發(fā)展的相關(guān)對策和建議，并對本文進(jìn)行了總結(jié)，提出了繼續(xù)完善的方向。
[Abstract]:In recent years, Guangdong Province and Guangzhou City have issued a series of policies to support the development of private economy, which has promoted the rapid development of private economy in Guangzhou, and has become more and more prominent in the economic society. It is gradually becoming the leading force of Guangzhou's economic development, and the development of private economy determines the quality and development stamina of Guangzhou's economy, which is closely related to the economic competitiveness of Guangzhou. The third Plenary session of the 18 CPC Central Committee pointed out that the reform will focus on the reform of the economic system in the next ten years, and the core issue is to make the market play a decisive role in the allocation of resources. The plenum put forward clear requirements and released strong policy signals. For example, the plenum proposed to relax the entry conditions of private economy into the field of franchising according to the principle of equal power, equal opportunity and equal rules; It is required that the intellectual property rights of private enterprises should be strengthened to make relevant laws, to strengthen the support and protection of technological innovation in private economy from the legal level, and to support the development of small and medium-sized scientific and technological enterprises from the angle of providing preferential financial conditions. It can be predicted that in the next five to ten years, the private economy will get a good environment for its development, which provides the favorable conditions for the private economy to take off again. Therefore, this paper studies the present situation of the private economy and probes into its main influencing factors. It is of certain significance to analyze the relationship between private economy and taxation, and to combine it with the actual situation of Guangzhou City and put forward some suggestions. This paper will study the private economy in Guangzhou from the aspects of total amount, structure, key enterprises, development advantages and so on, and analyze the factors that affect the development of private economy in Guangzhou. Further deconstructing the influence of the current situation of tax sources on the taxation of private economy in Guangzhou, we hope to improve the market economy of our country. The main body of this paper is divided into the following six parts: the first part is the introduction, mainly introduces the background, research ideas and methods, innovations and shortcomings of the paper, and comprehensively comments on the previous literature research views; The second part mainly defines the concept of private economy and tax source, expounds the concept, significance and method of tax source analysis, and focuses on the relationship between tax source and tax revenue. The third part is the analysis of the tax sources of private economy in Guangzhou, the analysis of the total amount and structure of private economy in Guangzhou, and the 4th part is the influencing factors of the development of private economy in Guangzhou, which are divided into external factors and internal factors. Part 5th is the analysis of the taxation situation of private economy in Guangzhou city. The paper analyzes the relationship between tax sources and taxation in private economy from macro and micro level, and discusses the influencing factors of tax revenue in private economy. Part 6th is the conclusion. This paper simply provides the relevant countermeasures and suggestions to promote the development of private economy in Guangzhou, and summarizes this article and puts forward the direction of further improvement.
【學(xué)位授予單位】：暨南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42;F276.5

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