本文選題：減免稅優(yōu)惠政策 + 執(zhí)行效果　； 參考：《山西師范大學》2017年碩士論文

【摘要】：減免稅是國家為達到當局既定的政策目標,在宏觀上加強對某些經(jīng)濟行為的調(diào)控功能,在應(yīng)納稅款上給予部分納稅人或其特定經(jīng)濟行為以減征或免征的優(yōu)惠和照顧。以減少國家財政收入為代價的減免稅政策,體現(xiàn)了稅收制度的靈活性和統(tǒng)一性。我國自減免稅政策實施以來,對促進地區(qū)產(chǎn)業(yè)結(jié)構(gòu)平衡、鼓勵基礎(chǔ)產(chǎn)業(yè)發(fā)展以及增加社會就業(yè)等方面起到了積極作用。本文主要考慮國家為什么要以稅收支出的方式資助企業(yè),一共資助了多少,通過資助收到了怎樣的效果,這些也是社會、特別是財稅理論和實務(wù)工作者,十分關(guān)注和亟需研究解決的問題。而且我國每年的稅式支出金額,最保守的估計,也有2萬億元(以權(quán)威的數(shù)據(jù)為準)左右。對這樣巨額稅式支出的管理使用效果,當然應(yīng)引起國家決策者的高度關(guān)注。本文從稅收與經(jīng)濟的內(nèi)在聯(lián)系上,說明了國家為什么放棄了大量的收入;從實際出發(fā),說明了國家為實現(xiàn)特定的目的放棄了多少稅收;以具有代表性的減免政策執(zhí)行情況及實施效果為樣本,分析減免稅管理存在問題和原因。本文按照中央提出的財稅體制改革的基本原則,運用理論和實證分析方法,對現(xiàn)行減免稅優(yōu)惠政策的實際執(zhí)行效果、利弊得失進行深度分析,并圍繞如何管好用好減免稅,真正發(fā)揮減免稅優(yōu)惠的應(yīng)有效果,從制度層面和操作層面提出了完善稅收優(yōu)惠政策的建議,以及系統(tǒng)構(gòu)建減免稅優(yōu)惠政策改革的價值理念、路徑選擇和頂層設(shè)計的基本構(gòu)想。
[Abstract]:In order to achieve the established policy goal of the government, the state strengthens the function of regulating and controlling certain economic behaviors in the macro level, and gives some taxpayers or their specific economic behavior tax relief and consideration in the tax payable. The policy of tax reduction and exemption at the cost of reducing national revenue reflects the flexibility and unity of the tax system. Since the implementation of the tax reduction and exemption policy in China, it has played a positive role in promoting the balance of regional industrial structure, encouraging the development of basic industries and increasing social employment. This article mainly considers why the state has to subsidize enterprises in the form of tax expenditure, how much has been funded, and what effect has been achieved through financial aid. These are also social, especially financial and tax theory and practical workers. Pay close attention to and need to study and solve the problem. Moreover, the most conservative estimate of the annual tax expenditure in China is about 2 trillion yuan (based on authoritative data). The effectiveness of the management of such a large tax-type expenditure should, of course, be of great concern to national policy makers. This paper explains why the country has given up a lot of income from the internal relation between tax revenue and economy, and explains how much tax revenue the country has given up for the purpose of realizing the actual situation. This paper analyzes the problems and causes of tax reduction and exemption management based on the sample of the implementation and effect of the representative reduction and exemption policy. According to the basic principles of fiscal and tax system reform put forward by the central government, this paper makes a deep analysis of the actual implementation effect, advantages and disadvantages of the current preferential policy of tax reduction and exemption by means of theoretical and empirical analysis, and revolves around how to manage and make good use of the tax reduction and exemption. This paper gives full play to the due effect of tax reduction and exemption, and puts forward some suggestions to perfect the tax preferential policy from the system and operation level, as well as the value concept, path choice and the basic conception of the top-level design of the systematic construction of the reform of the tax reduction and exemption preferential policy.
【學位授予單位】：山西師范大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42

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