本文選題：稅收優(yōu)惠政策 + 內(nèi)陸開放　； 參考：《寧夏大學》2014年碩士論文

【摘要】：稅收優(yōu)惠政策是國家借助稅收杠桿作用對經(jīng)濟活動進行宏觀調(diào)控的一種手段,是主權(quán)國家為減輕企業(yè)負擔,吸引外商投資,縮小貧富差距,調(diào)整產(chǎn)業(yè)結(jié)構(gòu)等目的而制定的一項基本經(jīng)濟政策。在寧夏被設為內(nèi)陸開放型經(jīng)濟試驗區(qū)的重要戰(zhàn)略時期,探索符合“先行先試”精神要求的稅收優(yōu)惠政策顯得格外重要。本文正是基于以上背景來展開研究的。首先,對我國的稅收政策進行了宏觀概述,通過數(shù)據(jù)分析了解到我國稅收政策的整體實施情況,借助協(xié)整分析方法說明了我國稅收與經(jīng)濟增長、宏觀稅負與經(jīng)濟增長率的關(guān)系。其次,基于西部大開發(fā)、民族自治和銀川綜合保稅區(qū)的視角梳理了寧夏當前的稅收優(yōu)惠政策,并對其減免落實情況進行了說明。再次,運用協(xié)整分析方法研究了寧夏稅收與經(jīng)濟增長、宏觀稅負與經(jīng)濟增長率的關(guān)系,并與全國的情況進行了比較,論述了稅收優(yōu)惠政策對寧夏經(jīng)濟八大方面帶來的具體影響,并找到了現(xiàn)行稅收優(yōu)惠政策存在的不足。最后,針對寧夏當前稅收優(yōu)惠政策存在的不足提出了一系列符合時宜的政策建議。
[Abstract]:The preferential tax policy is a means for the state to carry out macroeconomic regulation and control of economic activities with the help of tax leverage. It is a means for sovereign countries to reduce the burden on enterprises, attract foreign investment, and narrow the gap between the rich and the poor. A basic economic policy formulated for the purpose of readjusting the industrial structure. In the important strategic period of Ningxia being set up as the inland open economic experimental area, it is very important to explore the preferential tax policy which accords with the spirit of "first trial". This paper is based on the above background to carry out the research. First of all, it gives a macro overview of the tax policy of our country, and finds out the overall implementation of the tax policy through the data analysis, and explains the relationship between the tax revenue and the economic growth, the macro tax burden and the economic growth rate with the help of the co-integration analysis method. Secondly, based on the western development, national autonomy and Yinchuan comprehensive bonded area, this paper combs the current preferential tax policies in Ningxia, and explains the implementation of the exemption and reduction. Thirdly, the paper studies the relationship between tax revenue and economic growth, macro tax burden and economic growth rate by using cointegration analysis method, and compares with the situation of the whole country, and discusses the concrete influence of preferential tax policy on the eight aspects of Ningxia economy. And found the existing tax preferential policy shortcomings. Finally, the paper puts forward a series of timely policy suggestions in view of the deficiency of Ningxia's current preferential tax policy.
【學位授予單位】：寧夏大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42

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本文編號：2001413