本文選題：區(qū)域經(jīng)濟(jì) + 協(xié)調(diào)發(fā)展��； 參考：《內(nèi)蒙古農(nóng)業(yè)大學(xué)》2014年碩士論文

【摘要】：我國地域遼闊、人口眾多。多樣的地理環(huán)境和悠久的歷史,造就了各地區(qū)在經(jīng)濟(jì)發(fā)展中存在巨大差異。隨著區(qū)域之間、區(qū)域內(nèi)部對資源、資本、人才爭奪的進(jìn)一步加劇,區(qū)域經(jīng)濟(jì)協(xié)調(diào)發(fā)展的難度在加大。提高效率與促進(jìn)公平,推動重點(diǎn)區(qū)域跨越式發(fā)展,促進(jìn)各區(qū)域協(xié)調(diào)發(fā)展,是政府各組成部門的重要職責(zé)。稅收政策也必須要緊跟時代步伐,發(fā)現(xiàn)并及時解決區(qū)域發(fā)展中出現(xiàn)的新現(xiàn)象、新問題、新情況,把改革與創(chuàng)新作為推動區(qū)域經(jīng)濟(jì)協(xié)調(diào)發(fā)展的重要手段,及時調(diào)整政策導(dǎo)向,不斷完善政策制度,充分發(fā)揮稅收的調(diào)節(jié)和引導(dǎo)作用,實現(xiàn)各類資源的有序流動與合理配置,培育區(qū)域比較優(yōu)勢,增強(qiáng)區(qū)域核心競爭能力,補(bǔ)齊落后區(qū)域的經(jīng)濟(jì)發(fā)展短板。 企業(yè)所得稅直接稅的屬性,以及它對稅前扣除、稅收優(yōu)惠、稅收分配等內(nèi)容的規(guī)定,對企業(yè)乃至于對區(qū)域經(jīng)濟(jì)的發(fā)展具有重要的影響。企業(yè)所得稅遵循的無差別納稅主體原則,賦予了企業(yè)和區(qū)域經(jīng)濟(jì)公平發(fā)展的稅收環(huán)境。正確認(rèn)識稅法的公平原則,縮小貧富差距,解決區(qū)域經(jīng)濟(jì)發(fā)展中的不協(xié)調(diào)問題,實現(xiàn)社會公正,具有重要的研究價值和現(xiàn)實意義。本文立足稅法公平原則,選取企業(yè)所得稅作為研究對象,圍繞企業(yè)所得稅對區(qū)域經(jīng)濟(jì)發(fā)展的影響,從單一稅種角度開展政策分析和研究,發(fā)現(xiàn)企業(yè)所得稅政策在公平性表現(xiàn)中存在的四個明顯不足。在借鑒國外經(jīng)驗的基礎(chǔ)上,提出了完善企業(yè)所得稅政策公平性應(yīng)當(dāng)遵循的原則及具體建議。
[Abstract]:Our country has a vast territory and a large population. The diverse geographical environment and the long history have brought about great differences in the economic development of various regions. With the further aggravation of regional competition for resources, capital and talents, the difficulty of coordinated development of regional economy is increasing. It is the important duty of every government department to improve efficiency and equity, to promote the development of key regions by leaps and bounds and to promote the coordinated development of all regions. Tax policy must also keep pace with the times, discover and promptly solve the new phenomena, new problems and new situations in regional development, regard reform and innovation as an important means to promote the coordinated development of regional economy, and adjust the policy direction in a timely manner. We should constantly improve the policy and system, give full play to the role of tax regulation and guidance, realize the orderly flow and rational allocation of all kinds of resources, cultivate regional comparative advantages, strengthen regional core competitiveness, and make up for the shortcomings of economic development in the backward regions. The attribute of direct tax of enterprise income tax and its stipulation on the content of deduction before tax, tax preference, tax distribution and so on, have important influence on the development of enterprise and even regional economy. Enterprise income tax follows the principle of non-differential tax payer, which endows the enterprise and regional economy with a tax environment for fair development. It is of great value and practical significance to correctly understand the fair principle of tax law, narrow the gap between the rich and the poor, solve the problem of disharmony in the development of regional economy and realize social justice. Based on the principle of fairness of tax law, this paper selects enterprise income tax as the object of study, focusing on the impact of enterprise income tax on regional economic development, and carries out policy analysis and research from a single tax point of view. Found that the corporate income tax policy in the fairness of the performance of the four obvious deficiencies. Based on the experience of foreign countries, this paper puts forward the principles and concrete suggestions to improve the fairness of enterprise income tax policy.
【學(xué)位授予單位】：內(nèi)蒙古農(nóng)業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42;F127

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