本文關(guān)鍵詞：我國汽車產(chǎn)業(yè)與稅收關(guān)聯(lián)度研究　出處：《吉林財經(jīng)大學》2013年碩士論文　論文類型：學位論文

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【摘要】：汽車產(chǎn)業(yè)是國民經(jīng)濟重要的支柱產(chǎn)業(yè)，產(chǎn)業(yè)鏈長、關(guān)聯(lián)度高、就業(yè)面廣、消費拉動大，在國民經(jīng)濟和社會發(fā)展中發(fā)揮著重要作用�，F(xiàn)如今，我國已經(jīng)成為世界汽車生產(chǎn)大國。然而，我國汽車產(chǎn)業(yè)仍面臨著諸多問題，和世界上發(fā)達的汽車生產(chǎn)大國相比還有一定的差距。政府在汽車產(chǎn)業(yè)的發(fā)展過程中擔當著十分重要的角色，我們應該充分重視政府在提升我國汽車產(chǎn)業(yè)自主創(chuàng)新能力等方面的作用，來實現(xiàn)我國的汽車產(chǎn)業(yè)進一步的發(fā)展。我們不難發(fā)現(xiàn)，政府的支持主要是通過稅收的調(diào)節(jié)作用來實現(xiàn)的，由此，我們可以得出結(jié)論，汽車產(chǎn)業(yè)與稅收有著十分緊密的關(guān)聯(lián)。本文從幾個方面來論述，汽車產(chǎn)業(yè)的發(fā)展與稅收的關(guān)聯(lián)度問題，讓我們更清楚的了解，汽車產(chǎn)業(yè)對稅收的促進作用以及稅收政策對于進一步發(fā)展我國汽車產(chǎn)業(yè)的重要作用，并且通過我們的研究可以看出，我國對汽車產(chǎn)業(yè)的稅收支持還是很薄弱的，我們應該充分認識到，目前我國稅收政策上存在的不足，并且只有改進完善現(xiàn)如今存在的不利于我國汽車產(chǎn)業(yè)發(fā)展的情況，才能使我國的汽車產(chǎn)業(yè)實現(xiàn)真正的發(fā)展，，真正的變大變強。 本文第一部分介紹了汽車產(chǎn)業(yè)與稅收相關(guān)度的理論基礎(chǔ)。本文主要涉及凱恩斯經(jīng)濟增長理論、消費拉動經(jīng)濟增長理論和產(chǎn)業(yè)關(guān)聯(lián)理論。凱恩斯經(jīng)濟增長理論認為消費、投資、儲蓄和國家宏觀調(diào)控是影響經(jīng)濟發(fā)展的主要因素，并且，國家宏觀調(diào)控的作用是不容忽視的，在經(jīng)濟的發(fā)展過程中，要加大國家對經(jīng)濟的干預力度，制定出符合經(jīng)濟發(fā)展的相關(guān)經(jīng)濟政策，刺激人們進行消費，拉動內(nèi)需，從而促進經(jīng)濟的增長。同時他認為，整個經(jīng)濟的發(fā)展程度取決于消費者的有效需求，刺激有效需求的增加是發(fā)展經(jīng)濟的關(guān)鍵。產(chǎn)業(yè)關(guān)聯(lián)理論主要是通過產(chǎn)業(yè)波及性和產(chǎn)業(yè)關(guān)聯(lián)性來表現(xiàn)。產(chǎn)業(yè)的波及性是指最初某個產(chǎn)業(yè)的變動傳送到經(jīng)濟體系的各個產(chǎn)業(yè)，產(chǎn)業(yè)波及性通常使用影響力系數(shù)與感應度系數(shù)來描述。同樣，產(chǎn)業(yè)的關(guān)聯(lián)性通常使用直接消耗系數(shù)和完全消耗系數(shù)來描述。 本文第二、三部分分別研究了宏觀上和微觀上汽車產(chǎn)業(yè)對稅收的拉動作用，宏觀上主要是汽車產(chǎn)業(yè)投資、消費對稅收的拉動作用，微觀上主要是汽車產(chǎn)業(yè)對其上下游關(guān)聯(lián)產(chǎn)業(yè)的拉動作用，從而產(chǎn)生的對各行業(yè)稅收的拉動作用。其中，運用了計量經(jīng)濟學的方法來剖析汽車產(chǎn)業(yè)與稅收之間，汽車產(chǎn)業(yè)與其他關(guān)聯(lián)產(chǎn)業(yè)及其稅收的關(guān)聯(lián)性。汽車產(chǎn)業(yè)的關(guān)聯(lián)產(chǎn)業(yè)涉及到三產(chǎn)業(yè)多個部門，關(guān)聯(lián)范圍廣，產(chǎn)業(yè)鏈長，關(guān)聯(lián)度高，所以本文只選取了部分典型的關(guān)聯(lián)產(chǎn)業(yè)進行分析，如鋼鐵產(chǎn)業(yè)、橡膠產(chǎn)業(yè)、道路建設(shè)業(yè)、石油產(chǎn)業(yè)等。 本文第四、五部分開始著手分析我國稅收政策在汽車產(chǎn)業(yè)發(fā)展中起到的作用，首先，我們分析了現(xiàn)行的我國在汽車產(chǎn)業(yè)上的稅收政策，得出了我國稅收政策在諸多方面上還有很多限制我國汽車產(chǎn)業(yè)發(fā)展的問題，并介紹了現(xiàn)如今幾個汽車大國在汽車產(chǎn)業(yè)的稅收政策，從對比當中，我們更加發(fā)現(xiàn)了我國在稅收政策上的不足之處，他們的政策制定給予我國以借鑒和啟示。 本文第六部分通過實證分析的方法來進一步論證，在汽車產(chǎn)業(yè)發(fā)展過程中，有諸多影響因素，資本、技術(shù)、勞動力、政府支持都是缺一不可的。但是作為十分重要的因素之一的政府支持，我國的力度還很微不足道，這就進一步證明我們應該加強政府對汽車產(chǎn)業(yè)的扶持力度，主要體現(xiàn)在政府政策的制定上，尤其是稅收政策對汽車產(chǎn)業(yè)給與優(yōu)惠和引導，從而使我國汽車產(chǎn)業(yè)能夠沿著健康持續(xù)的方向發(fā)展。 本文第七部分針對我國汽車產(chǎn)業(yè)稅收政策存在的不足提出了改進幾點建議：完善促進汽車產(chǎn)業(yè)自主創(chuàng)新的財稅政策，建立與汽車產(chǎn)業(yè)配套的燃油稅，開征汽車尾氣排放稅，對環(huán)保汽車給予消費稅優(yōu)惠政策。
[Abstract]:The automobile industry is an important pillar industry of the national economy, industry chain length, a high degree of correlation, a wide range of employment, consumption, plays an important role in the national economic and social development. Nowadays, China has become the world's largest automobile manufacturers. However, China's automobile industry is still facing many problems, there is still a certain the gap compared with the developed world, the largest automobile manufacturers. The government plays a very important role in the process of development of the automotive industry, we should pay full attention to the government in enhancing the capability of independent innovation of China's automobile industry etc., to achieve the development of China's automobile industry further. We find that the government the support is mainly through the tax adjustment function to achieve, therefore, we can conclude that the auto industry and tax are closely connected. This paper discuss from the aspects of the automobile industry. With the development of tax related issues, let us understand more clearly, the automotive industry to promote the tax and tax policy plays an important role in the further development of China's automobile industry, and through our research we can see that our auto industry tax support is very weak, we should be fully aware of and the shortcomings of China's current tax policy, and only the improvement of the present is not conducive to the development of China's automobile industry, to make China's automobile industry to achieve real development, became the real strong.
The first part of this paper introduces the basic theory of automobile industry and tax related degree. This paper mainly deals with Keynes's theory of economic growth, consumer driven economic growth theory and industrial relevance theory. Keynes economic growth theory, consumption, investment, savings and the national macro-control is the primary factor that influences the development of economy and the role of the national macro-control is not ignore, in the process of economic development, to increase the intensity of intervention in national economy, formulate relevant economic policies in line with economic development, incentives for consumption, stimulating domestic demand, thereby promoting economic growth. At the same time, he believes that the economic development depends on the effective increase in consumer demand, stimulate effective demand is the key to economic development. The industrial relevance theory is mainly reflected by the industry spread and Industry Association. Spread industry refers to Initially, the change of an industry is transmitted to all industries of the economic system. The industrial spread is usually described by the coefficient of influence and the coefficient of induction. Similarly, the correlation between industries is usually described by the direct consumption coefficient and the total consumption coefficient.
In the second, third part of this paper studies the macro and micro tax on automobile industry pulling effect, macro is the main investment in the automotive industry, the pulling effect of consumption tax, the main micro stimulating effect of automobile industry on its upstream and downstream industries, thus stimulating effect of students on various industries tax. Among them, by using the method of econometrics analysis between auto industry and automobile industry association of tax, tax and other related industries and related industries. Automobile industry involves a number of departments of the three industry association, a wide range of industrial chain length, a high degree of correlation, so this paper only chooses some typical related industry analysis such as iron and steel industry, rubber industry, road construction industry, petroleum industry and so on.
The fourth, fifth part starts the analysis of China's tax policy in the development in the automotive industry, first of all, we analyzed in the automotive industry in China's current tax policy, the tax policy in China in many aspects, there are many restrictions on China's automobile industry development problems, and introduces now several big car in the car industry tax policy, from the comparison, we found more in our country tax policy deficiencies, formulate their policies in China to give reference and inspiration.
Methods in the sixth part, through empirical analysis to further demonstrate that, in the process of development of the automobile industry, there are many factors, capital, technology, labor, government support is indispensable. But as one of the important factors of the government support, China's strength is not worth mentioning, which further proves that we should strengthen the government support for the automotive industry, mainly reflected in the formulation of government policy, especially the tax policy of the automobile industry to give preferential and guidance, so that China's auto industry healthy sustainable development.
The seventh part of this paper to solve the problems existing in the tax policy of China's automobile industry put forward some improvement suggestions: improve the fiscal policies promoting the independent innovation of auto industry, building and supporting the automotive industry to levy fuel tax, vehicle emissions tax, consumption tax preferential policies given on environmentally friendly vehicles.

【學位授予單位】：吉林財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F812.42;F426.471

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