本文選題：再生資源產(chǎn)業(yè)　切入點(diǎn)：稅收政策　出處：《山東財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：“發(fā)展循環(huán)經(jīng)濟(jì)、開(kāi)展資源綜合利用”是我國(guó)“十二五”規(guī)劃的一項(xiàng)重點(diǎn)內(nèi)容，而再生資源的回收利用是循環(huán)經(jīng)濟(jì)的重要組成部分，在建設(shè)“資源節(jié)約型、環(huán)境友好型”社會(huì)的過(guò)程中發(fā)揮著重要作用。我國(guó)再生資源產(chǎn)業(yè)發(fā)展到今天取得一定成績(jī)，但相比可持續(xù)發(fā)展的要求還有差距。特別是近幾年我國(guó)再生資源產(chǎn)業(yè)受到全球金融危機(jī)和稅負(fù)增加的雙重打擊，，其發(fā)展遭遇寒冬。再生資源產(chǎn)業(yè)是微利行業(yè)，且具有社會(huì)公益性質(zhì)，其發(fā)展離不開(kāi)國(guó)家政策的支持。如何盡快規(guī)范再生資源市場(chǎng)，增強(qiáng)產(chǎn)業(yè)實(shí)力，制定有利于再生資源產(chǎn)業(yè)發(fā)展的稅收政策，成為推進(jìn)循環(huán)經(jīng)濟(jì)、發(fā)展再生資源產(chǎn)業(yè)亟待解決的問(wèn)題。因此，進(jìn)行再生資源產(chǎn)業(yè)稅收政策研究具有重要意義。 本文首先界定了再生資源及再生資源產(chǎn)業(yè)的概念，闡述了稅收政策引導(dǎo)再生資源產(chǎn)業(yè)的理論基礎(chǔ)。接著介紹了我國(guó)再生資源產(chǎn)業(yè)發(fā)展歷程和現(xiàn)狀。目前我國(guó)再生資源產(chǎn)業(yè)已形成一定特色和規(guī)模，但總體上存在市場(chǎng)秩序不規(guī)范、稅收環(huán)境不健全等問(wèn)題。并按稅種梳理了建國(guó)以來(lái)再生資源產(chǎn)業(yè)稅收政策。在此基礎(chǔ)上，選取山東省部分具有代表性的再生資源企業(yè)，就稅收負(fù)擔(dān)情況、稅收政策實(shí)施效果、市場(chǎng)規(guī)范等問(wèn)題進(jìn)行了問(wèn)卷調(diào)查和實(shí)地訪談。分析現(xiàn)行稅收政策對(duì)再生資源產(chǎn)業(yè)的影響及存在的問(wèn)題。最后，根據(jù)調(diào)研結(jié)果，本文提出了有利于再生資源產(chǎn)業(yè)持續(xù)穩(wěn)定發(fā)展的稅收政策建議。
[Abstract]:"developing circular economy and developing comprehensive utilization of resources" is an important part of the 12th Five-Year Plan of our country, and the recycling and utilization of renewable resources is an important part of circular economy. Environmental friendly society plays an important role in the process. China's renewable resources industry has made some achievements today. However, compared with the requirements of sustainable development, there is still a gap. Especially in recent years, the renewable resources industry in China has been hit by the global financial crisis and the increase of tax burden, and its development has suffered a cold winter. The renewable resources industry is a small profit industry. And it has the nature of social welfare, its development can not be separated from the support of national policies. How to standardize the market of renewable resources as soon as possible, enhance industrial strength, formulate tax policies conducive to the development of renewable resources industry, and become the promotion of circular economy. Therefore, it is of great significance to study the tax policy of renewable resource industry. This paper first defines the concept of renewable resources and renewable resources industry. This paper expounds the theoretical basis of the tax policy to guide the renewable resource industry, and then introduces the development course and present situation of the renewable resource industry in China. At present, the renewable resource industry in our country has formed certain characteristics and scale, but the market order is not standardized on the whole. On the basis of this, some representative enterprises of renewable resources in Shandong Province are selected to carry out the tax burden and the effect of the tax policy on the tax burden. Questionnaire survey and field interviews were conducted on the issues of market regulation and other issues. The impact of current tax policies on the renewable resource industry and the existing problems were analyzed. Finally, according to the results of the survey, This paper puts forward some suggestions on tax policy which is conducive to the sustainable and stable development of renewable resource industry.
【學(xué)位授予單位】：山東財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F124.5;F812.42

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