本文選題：創(chuàng)業(yè) + 財(cái)稅機(jī)制��； 參考：《吉林大學(xué)》2014年碩士論文

【摘要】：全球經(jīng)濟(jì)從危機(jī)時(shí)代向后危機(jī)時(shí)代過渡的今天，各國(guó)經(jīng)濟(jì)增長(zhǎng)速度緩慢，就業(yè)形勢(shì)并沒有出現(xiàn)回暖的局面，全球經(jīng)濟(jì)處于持續(xù)復(fù)蘇態(tài)勢(shì)，但不穩(wěn)定和不確定因素錯(cuò)綜復(fù)雜，復(fù)蘇強(qiáng)度相對(duì)有限。創(chuàng)業(yè)活動(dòng)作為經(jīng)濟(jì)發(fā)展的內(nèi)生動(dòng)力和經(jīng)濟(jì)增長(zhǎng)的主要推手，不僅可以提升國(guó)家或地區(qū)的經(jīng)濟(jì)增長(zhǎng)，而且在帶動(dòng)就業(yè)方面有著不可替代的作用。為此，世界各國(guó)政府的戰(zhàn)略與政策取向都放在了鼓勵(lì)創(chuàng)業(yè)、促進(jìn)創(chuàng)業(yè)和發(fā)展創(chuàng)業(yè)，而對(duì)于發(fā)展中國(guó)家的我們也不例外。在此背景下，研究創(chuàng)業(yè)財(cái)稅機(jī)制有效性問題有一定的現(xiàn)實(shí)指導(dǎo)意義。 鼓勵(lì)創(chuàng)業(yè)、促進(jìn)創(chuàng)業(yè)和發(fā)展創(chuàng)業(yè)離不開國(guó)家政策的扶持，且創(chuàng)業(yè)主體追求財(cái)富最大化，國(guó)家可通過政策作用形成的機(jī)制，引導(dǎo)創(chuàng)業(yè)主體規(guī)避風(fēng)險(xiǎn)，降低成本，從而達(dá)到財(cái)富最大化之目的。財(cái)稅政策是國(guó)家配置資源的有效手段，通過財(cái)稅政策扶持創(chuàng)業(yè)活動(dòng)也是世界各國(guó)的普遍做法。目前中國(guó)扶持創(chuàng)業(yè)的財(cái)稅政策由于其形成的機(jī)制有效性不足，未能充分發(fā)揮其激勵(lì)創(chuàng)業(yè)的作用。本文以內(nèi)蒙古地區(qū)的數(shù)據(jù)分析財(cái)稅政策有效性為著眼點(diǎn)，，通過財(cái)稅政策分析所形成的機(jī)制有效性，探索創(chuàng)業(yè)財(cái)稅機(jī)制的發(fā)展規(guī)律，尋找適合內(nèi)蒙古地區(qū)乃至中國(guó)的創(chuàng)業(yè)經(jīng)濟(jì)發(fā)展路徑，以加快建設(shè)創(chuàng)業(yè)發(fā)展體系的宏觀政策框架。 全文共分五章，第一章簡(jiǎn)述了本文的研究背景與意義、研究?jī)?nèi)容與研究方法，并綜述了創(chuàng)業(yè)財(cái)稅機(jī)制有效性的研究現(xiàn)狀。第二章系統(tǒng)簡(jiǎn)述了創(chuàng)業(yè)財(cái)稅機(jī)制的相關(guān)理論，并分析了財(cái)稅機(jī)制對(duì)創(chuàng)業(yè)的影響。第三章系統(tǒng)分析了我國(guó)的創(chuàng)業(yè)現(xiàn)狀，并對(duì)國(guó)內(nèi)外扶持創(chuàng)業(yè)的財(cái)稅政策予以比較，同時(shí)界定了有效性的內(nèi)涵及其評(píng)價(jià)，提出了有效的指標(biāo)體系。第四章運(yùn)用內(nèi)蒙古地區(qū)的數(shù)據(jù)對(duì)創(chuàng)業(yè)財(cái)稅機(jī)制有效性進(jìn)行分析。第五章根據(jù)得出的結(jié)論提出相應(yīng)的建議。
[Abstract]:With the transition of the global economy from the crisis era to the post-crisis era, the economic growth rate of various countries is slow, and the employment situation has not recovered. The global economy is in a sustained recovery situation, but the factors of instability and uncertainty are complex. The strength of the recovery is relatively limited. As the endogenous driving force of economic development and the main driving force of economic growth, entrepreneurial activities can not only promote the economic growth of countries or regions, but also play an irreplaceable role in promoting employment. Therefore, the strategies and policies of governments around the world focus on encouraging entrepreneurship, promoting entrepreneurship and developing entrepreneurship, and we are no exception for developing countries. In this context, the study of the effectiveness of entrepreneurial finance and taxation mechanism has a certain practical significance. To encourage entrepreneurship, to promote entrepreneurship and to develop entrepreneurship can not be separated from the support of national policies, and the main body of entrepreneurship pursues the maximization of wealth. The state can guide the main body of entrepreneurship to avoid risks and reduce costs through the mechanism formed by the role of policies. In order to achieve the goal of maximizing wealth. Fiscal policy is an effective means for countries to allocate resources, and it is also a common practice in the world to support entrepreneurial activities through fiscal and taxation policies. At present, the fiscal and taxation policy of supporting entrepreneurship in China is not effective enough, so it can not give full play to the role of encouraging entrepreneurship. This paper focuses on the analysis of fiscal and taxation policy effectiveness in Inner Mongolia, and explores the development law of entrepreneurial finance and taxation mechanism through the mechanism effectiveness formed by fiscal and tax policy analysis. In order to speed up the construction of the macro policy framework of entrepreneurship development system, we should find a suitable path for the development of entrepreneurship economy in Inner Mongolia and even in China. This paper is divided into five chapters. The first chapter describes the research background and significance of this paper, research content and research methods, and summarizes the research status of the effectiveness of entrepreneurial finance and taxation mechanism. In the second chapter, the related theories of the financial and tax mechanism of entrepreneurship are introduced, and the influence of the mechanism on entrepreneurship is analyzed. The third chapter systematically analyzes the current situation of entrepreneurship in China, compares the fiscal and taxation policies that support entrepreneurship at home and abroad, defines the connotation and evaluation of effectiveness, and puts forward an effective index system. The fourth chapter analyzes the effectiveness of entrepreneurial finance and taxation mechanism by using the data of Inner Mongolia. The fifth chapter puts forward the corresponding suggestion according to the conclusion.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F279.2;F812.0

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本文編號(hào)：2017689