可持續(xù)發(fā)展視角的大慶市財稅體制改革問題研究
發(fā)布時間：2018-11-09 07:28
【摘要】：圍繞資源型城市可持續(xù)發(fā)展亟需實施接續(xù)產業(yè)替代資源開發(fā)戰(zhàn)略的客觀實際,結合大慶財稅體制實施狀況,采用調查研究、歸納總結、對比分析、邏輯推理和判斷分析等方法,剖析了大慶市財政體制和稅收體制的現狀及存在的問題,重點圍繞資源型城市經濟轉型和可持續(xù)發(fā)展,結合國外資源型城市的財稅政策改革經驗,進而對大慶市本身的財稅體制進行一系列的改革措施實施,力爭構建一套適合大慶市經濟轉型和接續(xù)替代產業(yè)服務型、全民創(chuàng)業(yè)扶持型以及公共事業(yè)助力型的財政增長機制。全文主要分為六個部分:第一部分主要對研究背景、研究目的意義及研究的主要內容和方法作了簡單介紹;第二部分對可持續(xù)發(fā)展對財政和地方稅收體制的要求進行了詳細分析,再結合大慶城市可持續(xù)發(fā)展面臨的困境分析出大慶市可持續(xù)發(fā)展對財稅體制的要求;第三部分結合大慶市市本級和區(qū)級財政基于“分稅制”進行財力分配和堅持財權與事權相統(tǒng)一原則進行的支出安排現狀,根據調查獲取的相關資料和數據分析,提煉出大慶市現行財稅體制存在的一些問題;第四部分,根據對國外四個資源型城市的財稅體制改革實踐分析,總結出一些財稅政策改革的經驗;第五部分基于可持續(xù)發(fā)展的大慶財稅體制改革策略,針對大慶市現行財稅體制存在的問題,研究促進大慶市實現可持續(xù)發(fā)展的財稅政策,構建一套適合大慶市可持續(xù)發(fā)展的財稅體制模式架構;第六部分,結論,總結出文章主要研究亮點和研究的不足之處。
[Abstract]:The sustainable development of resource-based cities is in urgent need of the objective reality of implementing the strategy of alternative resources development of the successive industries. Combining with the implementation of the fiscal and taxation system in Daqing, the methods of investigation, summary, comparison, logical reasoning and judgment analysis are adopted. This paper analyzes the present situation and existing problems of fiscal system and taxation system in Daqing City, focuses on the economic transformation and sustainable development of resource-based cities, and combines the experience of fiscal and taxation policy reform of foreign resource-based cities. Then carry on a series of reform measures to Daqing's fiscal and taxation system, and strive to construct a set of financial growth mechanism suitable for Daqing's economic transformation and alternative industry service type, national entrepreneurship support type and public enterprise help type. The thesis is divided into six parts: the first part mainly introduces the research background, the significance of the research purpose, the main contents and methods of the research; The second part of the sustainable development of the financial and local tax system requirements for a detailed analysis, and then combined with the difficulties faced by the sustainable development of Daqing City to analyze the financial and tax system requirements of sustainable development; The third part of Daqing City based on the "tax sharing" financial allocation and adhere to the principle of the unity of financial power and power of expenditure arrangements, according to the relevant information and data obtained from the investigation and analysis, the third part of Daqing City based on the distribution of financial resources and regional financial resources distribution and adhere to the principle of unity of financial power and administrative power. Abstract some problems existing in the current fiscal and taxation system of Daqing City; The fourth part, according to the financial and taxation system reform practice analysis of four foreign resource-based cities, summed up some fiscal and tax policy reform experience; The fifth part is based on the sustainable development of Daqing fiscal and taxation system reform strategy, aiming at the existing problems of Daqing fiscal and taxation system, the paper studies the fiscal and taxation policies to promote the sustainable development of Daqing. Constructing a set of fiscal and taxation system model framework suitable for the sustainable development of Daqing city; The sixth part, the conclusion, summarizes the main research highlights and research deficiencies.
【學位授予單位】：黑龍江八一農墾大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.7
本文編號：2319750
[Abstract]:The sustainable development of resource-based cities is in urgent need of the objective reality of implementing the strategy of alternative resources development of the successive industries. Combining with the implementation of the fiscal and taxation system in Daqing, the methods of investigation, summary, comparison, logical reasoning and judgment analysis are adopted. This paper analyzes the present situation and existing problems of fiscal system and taxation system in Daqing City, focuses on the economic transformation and sustainable development of resource-based cities, and combines the experience of fiscal and taxation policy reform of foreign resource-based cities. Then carry on a series of reform measures to Daqing's fiscal and taxation system, and strive to construct a set of financial growth mechanism suitable for Daqing's economic transformation and alternative industry service type, national entrepreneurship support type and public enterprise help type. The thesis is divided into six parts: the first part mainly introduces the research background, the significance of the research purpose, the main contents and methods of the research; The second part of the sustainable development of the financial and local tax system requirements for a detailed analysis, and then combined with the difficulties faced by the sustainable development of Daqing City to analyze the financial and tax system requirements of sustainable development; The third part of Daqing City based on the "tax sharing" financial allocation and adhere to the principle of the unity of financial power and power of expenditure arrangements, according to the relevant information and data obtained from the investigation and analysis, the third part of Daqing City based on the distribution of financial resources and regional financial resources distribution and adhere to the principle of unity of financial power and administrative power. Abstract some problems existing in the current fiscal and taxation system of Daqing City; The fourth part, according to the financial and taxation system reform practice analysis of four foreign resource-based cities, summed up some fiscal and tax policy reform experience; The fifth part is based on the sustainable development of Daqing fiscal and taxation system reform strategy, aiming at the existing problems of Daqing fiscal and taxation system, the paper studies the fiscal and taxation policies to promote the sustainable development of Daqing. Constructing a set of fiscal and taxation system model framework suitable for the sustainable development of Daqing city; The sixth part, the conclusion, summarizes the main research highlights and research deficiencies.
【學位授予單位】：黑龍江八一農墾大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.7
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