本文選題：建筑業(yè) + 稅收政策��； 參考：《吉林財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：隨著我國(guó)城市化建設(shè)水平不斷提高以及基礎(chǔ)設(shè)施建設(shè)的不斷推進(jìn)，我國(guó)建筑業(yè)也得以快速地發(fā)展。作為國(guó)民經(jīng)濟(jì)的支柱產(chǎn)業(yè)，建筑業(yè)的健康穩(wěn)定發(fā)展對(duì)我國(guó)經(jīng)濟(jì)結(jié)構(gòu)的優(yōu)化和經(jīng)濟(jì)增長(zhǎng)方式的轉(zhuǎn)變具有重要的推動(dòng)作用。但是目前我國(guó)建筑業(yè)稅收政策的制定和完善相對(duì)滯后，在現(xiàn)今“增值稅擴(kuò)圍”逐步推進(jìn)和強(qiáng)調(diào)“建筑節(jié)能”的發(fā)展要求下，我國(guó)建筑稅收政策仍然存在缺陷與不足，并由此制約了建筑業(yè)的發(fā)展。本文基于以上背景對(duì)建筑業(yè)稅收政策進(jìn)行分析探討。 文章第一部分介紹了選題背景、選題意義以及國(guó)內(nèi)外的研究現(xiàn)狀，并簡(jiǎn)要說(shuō)明了論證過(guò)程中的創(chuàng)新與不足。第二部分主要進(jìn)行基本理論分析。分析主流學(xué)派、供給學(xué)派和公共選擇學(xué)派的稅制優(yōu)化理論的思想以及稅式支出理論，并對(duì)這些思想進(jìn)行了評(píng)價(jià)，，得出建筑業(yè)稅收政策分析的啟示。第三部分論述我國(guó)建筑行業(yè)生產(chǎn)現(xiàn)狀與現(xiàn)行稅收政策，為建筑業(yè)稅收政策的研究提供實(shí)踐依據(jù)。第四部分，從稅收政策總體設(shè)計(jì)以及具體稅收制度分析兩個(gè)方向指出建筑業(yè)稅收政策存在的問(wèn)題，并分析問(wèn)題產(chǎn)生原因。第五部分，根據(jù)建筑業(yè)發(fā)展實(shí)際以及要求，提出完善我國(guó)建筑業(yè)稅收政策的建議。
[Abstract]:With the development of urbanization and infrastructure construction in China, the construction industry is developing rapidly.As the pillar industry of the national economy, the healthy and stable development of the construction industry plays an important role in the optimization of the economic structure and the transformation of the mode of economic growth.However, at present, the establishment and improvement of the tax policy of construction industry in our country is relatively lagging behind. Under the requirement of gradually promoting and emphasizing the development of "building energy saving", the construction tax policy of our country still has defects and shortcomings.And thus restricted the development of the construction industry.Based on the above background, this paper analyzes the tax policy of construction industry.The first part of the article introduces the background of the topic, the significance of the topic and the current research situation at home and abroad, and briefly explains the innovation and shortcomings in the process of argumentation.The second part mainly carries on the basic theory analysis.This paper analyzes the tax optimization theory of the mainstream school, the supply school and the public choice school, as well as the tax expenditure theory, and evaluates these ideas, and draws the enlightenment of the analysis of the construction industry tax policy.The third part discusses the present production situation and current tax policy of construction industry in China, which provides practical basis for the study of construction industry tax policy.The fourth part points out the problems existing in the tax policy of the construction industry from the general design of the tax policy and the analysis of the specific tax system, and analyzes the causes of the problems.The fifth part, according to the construction industry development reality and the request, proposed consummates our country construction industry tax policy suggestion.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F812.42;F426.92

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