本文選題：資源型城市 + 財稅政策��； 參考：《中國科學院大學（工程管理與信息技術(shù)學院）》2014年碩士論文

【摘要】：鄂爾多斯市作為我國西部重要的能源城市,為我國經(jīng)濟社會的發(fā)展和建設提供了大量的能源、礦產(chǎn)品,對我國的重工業(yè)和現(xiàn)代化建設做出過重要的貢獻。但是,近年來,隨著煤炭資源價格的一路下滑和需求的大幅下降,鄂爾多斯這個昔日的經(jīng)濟明星城市,一夜之間陷入了“資源魔咒”。作為資源型城市代表的鄂爾多斯,隨著近年礦產(chǎn)資源的過度使用、開采和城市規(guī)模的無限擴張,產(chǎn)業(yè)結(jié)構(gòu)矛盾日益突出,地方財政支出壓力巨大,債務沉重,企業(yè)支出負擔加重,民間資金流動匱乏,且?guī)砹松鷳B(tài)惡化,環(huán)境破壞、失業(yè)增加等一系列經(jīng)濟、生態(tài)和社會問題。資源型城市經(jīng)濟轉(zhuǎn)型系統(tǒng)與稅收政策存在著內(nèi)在的聯(lián)系,它們之間通過政府、企業(yè)和個人之間的活動相互作用。其中,財稅政策是聯(lián)系整個資源型城市經(jīng)濟轉(zhuǎn)型各主體,并影響到最終轉(zhuǎn)型效果的重要措施。因此,健全和完善財稅政策是資源型城市經(jīng)濟轉(zhuǎn)型的關鍵途徑。 本文以鄂爾多斯市為例進行分析,從當前稅收制度和分配的優(yōu)化及企業(yè)稅負的進一步合理化等角度,研究如何運用財稅手段來促進我國資源型城市的轉(zhuǎn)型發(fā)展。本文通過對比國內(nèi)外研究現(xiàn)狀,對我國資源型城市的概念進行了界定；綜合前人的研究成果,集中介紹了稅收政策促進資源型城市發(fā)展的理論：外部性理論、稀缺理論、區(qū)域稅收政策理論等理論,說明了稅收政策推動資源型城市經(jīng)濟轉(zhuǎn)型的作用機理,論述了財稅政策在我國資源型城市轉(zhuǎn)型發(fā)展中的重要性。分析了鄂爾多斯市的當前財政及稅收的現(xiàn)狀及問題,通過對鄂爾多斯市2001年至2011年的稅收數(shù)據(jù)進行稅負分析和稅收效應的成因分析,并采用回歸和DEA模型論證這些成因的科學性,充分說明當前的稅收政策對鄂爾多斯市的影響。最后,提出了促進鄂爾多斯市轉(zhuǎn)型發(fā)展的相關具體財稅政策措施,提出采取“補舊”和“立新”并舉的方式完善財稅政策和改革措施,在“立新”舉措方面引入了項目管理階段化方法的研究方案,同時,優(yōu)化財政體制結(jié)構(gòu),最終促進我國資源型城市轉(zhuǎn)型發(fā)展實踐。 本研究將為我國稅制改革提供參考,有助于對我國稅收政策、稅制結(jié)構(gòu)進行更深層次的研究。
[Abstract]:As an important energy city in the west of China, Ordos City has provided a lot of energy and mineral products for the development and construction of our country's economy and society, and has made important contributions to the heavy industry and modernization of our country. But in recent years, as coal prices have fallen and demand has plummeted, Ordos, the former economic star city, has fallen into the resource spell overnight. As the representative of resource-based city, Ordos, with the overexploitation of mineral resources in recent years, the unlimited expansion of mining and urban scale, the contradiction of industrial structure is increasingly prominent, the pressure of local fiscal expenditure is enormous, and the debt is heavy. The heavy burden of enterprise expenditure and the lack of private capital flow have brought about a series of economic, ecological and social problems, such as ecological deterioration, environmental damage, unemployment and so on. The economic transformation system of resource-based cities has internal relations with tax policies, and they interact with each other through the activities of government, enterprises and individuals. Among them, the fiscal and taxation policy is an important measure to link with the economic transformation of the whole resource-based city and affect the final transformation effect. Therefore, perfect and perfect fiscal and taxation policy is the key way of economic transformation of resource-based cities. This paper takes Ordos City as an example to study how to use fiscal and tax measures to promote the transformation and development of resource-based cities in China from the angles of optimizing the current tax system and distribution and further rationalizing the tax burden of enterprises. This paper defines the concept of resource-based city in China by comparing the current research situation at home and abroad, and introduces the theories of tax policy to promote the development of resource-based city: externality theory, scarcity theory, and so on. The theory of regional tax policy explains the mechanism of tax policy in promoting the economic transformation of resource-based cities, and discusses the importance of fiscal and taxation policies in the transformation and development of resource-based cities in China. This paper analyzes the present situation and problems of the finance and taxation in Ordos, and analyzes the tax burden and the causes of the tax effect by analyzing the tax data from 2001 to 2011 in Ordos. Regression and DEA models are used to demonstrate the scientific causes of these causes, fully explaining the impact of current tax policies on Ordos city. Finally, the paper puts forward the relevant specific fiscal and taxation policies and measures to promote the transformation and development of Ordos, and proposes to improve the fiscal and taxation policies and reform measures by adopting the methods of "making up the old" and "establishing new". In the aspect of "establishing new" measures, this paper introduces the research scheme of project management stage method, at the same time, optimizes the financial system structure, and finally promotes the practice of transformation and development of resource-based cities in China. This study will provide a reference for the tax system reform of our country, and will be helpful to further study the tax policy and tax system structure of our country.
【學位授予單位】：中國科學院大學（工程管理與信息技術(shù)學院）
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.0

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