促進(jìn)西藏經(jīng)濟(jì)發(fā)展方式轉(zhuǎn)變的財(cái)稅政策研究
本文選題:經(jīng)濟(jì)發(fā)展方式 切入點(diǎn):轉(zhuǎn)變 出處:《西藏民族學(xué)院》2014年碩士論文 論文類型:學(xué)位論文
【摘要】:2007年中央首次明確提出將“轉(zhuǎn)變經(jīng)濟(jì)增長方式”改為“轉(zhuǎn)變經(jīng)濟(jì)發(fā)展方式”,經(jīng)濟(jì)發(fā)展方式的轉(zhuǎn)變是我國應(yīng)對國際經(jīng)濟(jì)環(huán)境后危機(jī)時(shí)代中出現(xiàn)的氣候、資源、環(huán)境等全球性問題的重要突破口,是順應(yīng)我國經(jīng)濟(jì)發(fā)展形勢轉(zhuǎn)型的要求,對我國今后經(jīng)濟(jì)的發(fā)展具有戰(zhàn)略意義。2007年西藏自治區(qū)(以下簡稱為“西藏”)在經(jīng)濟(jì)工作會(huì)議中,也明確提出了要轉(zhuǎn)變經(jīng)濟(jì)發(fā)展方式,推動(dòng)西藏經(jīng)濟(jì)又好又快發(fā)展,這是西藏順應(yīng)全國經(jīng)濟(jì)發(fā)展形勢、緩解自身生態(tài)環(huán)境壓力、增強(qiáng)自我“供血”能力的要求。 本文以國家對經(jīng)濟(jì)發(fā)展方式轉(zhuǎn)變的戰(zhàn)略性定位及西藏經(jīng)濟(jì)發(fā)展面臨的現(xiàn)實(shí)問題為背景,對西藏當(dāng)前經(jīng)濟(jì)發(fā)展方式存在的問題、轉(zhuǎn)變的現(xiàn)實(shí)性、內(nèi)涵及路徑進(jìn)行了比較系統(tǒng)的分析,并以財(cái)稅理論為支持,提出了促進(jìn)西藏經(jīng)濟(jì)發(fā)展方式轉(zhuǎn)變的財(cái)稅政策。本文共分為六個(gè)部分,第一部分是導(dǎo)論部分,主要介紹了選題背景、選題目的及意義、研究內(nèi)容及研究方法、可能存在的創(chuàng)新點(diǎn)、難點(diǎn)及不足。第二部分對經(jīng)濟(jì)發(fā)展方式的相關(guān)研究進(jìn)行了梳理,一是對學(xué)者們關(guān)于政府干預(yù)經(jīng)濟(jì)及經(jīng)濟(jì)發(fā)展方式轉(zhuǎn)變的研究動(dòng)態(tài)進(jìn)行總結(jié)性闡述;二是從財(cái)稅政策角度對其經(jīng)濟(jì)發(fā)展方式轉(zhuǎn)變的觀點(diǎn)進(jìn)行了綜述;三是對西藏經(jīng)濟(jì)發(fā)展方式轉(zhuǎn)變及其財(cái)稅支持的相關(guān)理論和路徑進(jìn)行了概括總結(jié)。第三部分在對西藏經(jīng)濟(jì)結(jié)構(gòu)發(fā)展現(xiàn)狀分析的基礎(chǔ)上,得出了西藏當(dāng)前經(jīng)濟(jì)發(fā)展方式存在的主要問題,如增長模式粗放、產(chǎn)業(yè)結(jié)構(gòu)不合理、城鄉(xiāng)發(fā)展不平衡、非公有制經(jīng)濟(jì)發(fā)展不足等。第四部分對西藏經(jīng)濟(jì)發(fā)展方式轉(zhuǎn)變的現(xiàn)實(shí)性、目標(biāo)、內(nèi)涵及主要路徑進(jìn)行了具體闡述。第五部分對財(cái)稅支持經(jīng)濟(jì)發(fā)展方式轉(zhuǎn)變的相關(guān)理論進(jìn)行了分析,包括財(cái)政支出理論、稅收理論及政府轉(zhuǎn)移支付理論,以尋求其相關(guān)理論依據(jù)。第六部分依據(jù)西藏的實(shí)際情況及對其經(jīng)濟(jì)發(fā)展方式轉(zhuǎn)變路徑的分析,提出了促進(jìn)西藏經(jīng)濟(jì)發(fā)展方式轉(zhuǎn)變的財(cái)稅支持政策,包括提高自主創(chuàng)新能力的政策支持、發(fā)展中小企業(yè)的政策支持、發(fā)展生態(tài)經(jīng)濟(jì)的政策支持等。
[Abstract]:In 2007, for the first time, the central authorities explicitly proposed to change "changing the mode of economic growth" to "changing the mode of economic development". The transformation of the mode of economic development is the climate and resources that our country is responding to in the post-crisis era of the international economic environment. An important breakthrough in global issues, such as the environment, is to comply with the requirements of the transformation of China's economic development situation and to have strategic significance for the future economic development of our country. In 2007, the Tibet Autonomous region (hereinafter referred to as "Tibet") was in the economic work conference. It is also clearly put forward that we should change the mode of economic development and promote the sound and rapid development of Tibet's economy, which is the requirement for Tibet to comply with the national economic development situation, ease the pressure on its own ecological environment, and enhance its ability to "supply blood" to itself. This paper is based on the strategic orientation of the state's transformation of the mode of economic development and the realistic problems facing the economic development of Tibet, and on the problems existing in the current mode of economic development in Tibet, and the reality of the transformation. This article is divided into six parts, the first part is the introduction part, which mainly introduces the background of the selected topic, and puts forward the fiscal and taxation policy to promote the transformation of Tibet's economic development mode, which is supported by the theory of finance and taxation. The purpose and significance of the topic, the research content and research methods, the possible innovation points, difficulties and shortcomings. The second part of the related research on the mode of economic development has been combed. The first is to summarize the research trends of the government intervention in the economy and the transformation of the economic development mode, the second is to summarize the viewpoint of the change of the economic development mode from the perspective of fiscal and taxation policy. The third part is a summary of the relevant theories and paths of the transformation of Tibet's economic development mode and its fiscal and tax support. The third part is based on the analysis of the present situation of Tibet's economic structure development. The main problems existing in Tibet's current economic development mode, such as extensive growth model, unreasonable industrial structure, unbalanced development between urban and rural areas, and insufficient development of non-public economy, etc. The reality of the transformation of Tibet's economic development mode in 4th is obtained. The aim, connotation and main path are expounded in detail. Part 5th analyzes the relevant theories of fiscal and taxation supporting the transformation of economic development mode, including fiscal expenditure theory, tax theory and government transfer payment theory. Based on the actual situation of Tibet and the analysis of the transformation path of its economic development mode, this paper puts forward the fiscal and tax support policy to promote the transformation of Tibet's economic development mode. It includes policy support for improving independent innovation ability, policy support for developing small and medium-sized enterprises, and policy support for developing ecological economy.
【學(xué)位授予單位】:西藏民族學(xué)院
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2014
【分類號(hào)】:F127;F812.0
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