本文選題：稅收政策 + 政策執(zhí)行　； 參考：《華南理工大學》2015年碩士論文

【摘要】：稅收政策作為貫穿經(jīng)濟領域的重要政策、國家宏觀調(diào)控的重要手段,能夠在合理的政策傾斜范圍內(nèi)起到促進企業(yè)良性發(fā)展的作用。我國當前的稅收制度是由1994年確定的制度框架下發(fā)展而來的,1998年以后政府不斷改進和調(diào)整稅收政策也促進著稅制的整體完善。隨著稅收制度的貫徹落實和不斷完善,惠州市企業(yè)得到了良好的發(fā)展,惠州市經(jīng)濟水平得到了長足的發(fā)展。但是在實踐中,目前在稅收政策的執(zhí)行階段仍然存在著一些制約因素,有待逐步改進和妥善解決。本文主要分為七部分。第一部分主要是選題背景、選題意義,國內(nèi)外的主要研究文獻,研究思路與方法等。第二部分介紹了公共政策、稅收、稅收政策、稅收效益和政府干預等基本概念和公共管理相關理論。第三部分分析了我國稅收政策在惠州市的執(zhí)行概況。第四部分分析了我國稅收政策在惠州市執(zhí)行中存在的問題和深層次原因,主要從政策自身缺陷、政策執(zhí)行機制、政策執(zhí)行者認知和政策執(zhí)行對象等方面進行論述。第五部分介紹了國外稅收政策的基本情況和特點,并分析了對我國稅收的啟發(fā)。第六部分在分析完善稅收政策的原則的基礎上,從制定統(tǒng)一的稅收政策、健全稅收政策運行機制、提高納稅服務水平以及支持企業(yè)提高稅收遵從度等方面,提出了完善我國稅收政策執(zhí)行的對策。第七部分為文章總結(jié)。本文運用理論與實證相結(jié)合的方法,通過分析我國稅收政策在惠州市執(zhí)行中存在的問題和缺陷,并據(jù)此提出完善稅收政策執(zhí)行的對策,為進一步促進經(jīng)濟持續(xù)快速健康發(fā)展提供借鑒和決策參考。
[Abstract]:Tax policy as an important policy running through the economic field and an important means of national macro-control can play a role in promoting the benign development of enterprises within the scope of reasonable policy inclination. The current tax system of our country is developed under the framework of the system established in 1994. After 1998, the government constantly improves and adjusts the tax policy, which also promotes the overall improvement of the tax system. With the implementation and improvement of the tax system, the enterprises in Huizhou City have got good development, and the economic level of Huizhou City has been greatly developed. However, in practice, there are still some restrictive factors in the implementation stage of tax policy, which need to be gradually improved and properly solved. This paper is divided into seven parts. The first part is the background, the significance of the topic, the main research literature at home and abroad, research ideas and methods. The second part introduces the basic concepts of public policy, tax benefit and government intervention, and the theory of public administration. The third part analyzes the implementation of China's tax policy in Huizhou City. The fourth part analyzes the problems and deep-seated reasons of the implementation of the tax policy in Huizhou City, mainly from the aspects of the policy's own defects, the policy implementation mechanism, the policy executor's cognition and the policy implementation object, etc. The fifth part introduces the basic situation and characteristics of foreign tax policy, and analyzes the inspiration to China's taxation. In the sixth part, on the basis of analyzing and perfecting the principle of tax policy, from the aspects of making unified tax policy, perfecting the operating mechanism of tax policy, improving the level of tax service and supporting enterprises to improve the degree of tax compliance, etc. The author puts forward the countermeasures to perfect the implementation of tax policy in China. The seventh part is the summary of the article. Based on the analysis of the problems and defects in the implementation of the tax policy in Huizhou City, this paper puts forward the countermeasures to perfect the implementation of the tax policy by combining the theory with the empirical method. To further promote the sustained, rapid and healthy development of the economy to provide reference and decision-making reference.
【學位授予單位】：華南理工大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F812.42

【參考文獻】

相關期刊論文 前10條

1 張大龍;促進民營經(jīng)濟投資與發(fā)展的稅收政策選擇[J];當代經(jīng)濟研究;2004年01期

2 李日升;發(fā)展民營經(jīng)濟要解決五個問題[J];發(fā)展論壇;2002年10期

3 洪銀興;;宏觀調(diào)控與實體經(jīng)濟[J];當代經(jīng)濟研究;2012年10期

4 姚琳玲;張偉;;我國民營經(jīng)濟發(fā)展現(xiàn)狀與對策建議[J];產(chǎn)權導刊;2013年07期

5 劉石敏;;從地方稅收看廣西民營經(jīng)濟發(fā)展[J];廣西經(jīng)濟;2013年02期

6 安體富;支持民營經(jīng)濟發(fā)展的稅收政策[J];經(jīng)濟理論與經(jīng)濟管理;2003年12期

7 張承友;國外科技政策的發(fā)展與變化[J];科學學研究;1998年02期

8 余明桂;李文貴;潘紅波;;民營化、產(chǎn)權保護與企業(yè)風險承擔[J];經(jīng)濟研究;2013年09期

9 楊敏;;服務發(fā)展:跟跑與跟進[J];決策;2013年05期

10 紀盡善;;加快西部地區(qū)民營經(jīng)濟發(fā)展的戰(zhàn)略措施問題研究[J];經(jīng)濟界;2012年04期

，

本文編號：2105284