本文選題：新型工業(yè)化　切入點(diǎn)：財(cái)稅政策　出處：《西南財(cái)經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：自上世紀(jì)90年代以來,全球范圍內(nèi)逐漸興起和發(fā)展知識(shí)經(jīng)濟(jì)與信息技術(shù),發(fā)達(dá)國家由此陸續(xù)進(jìn)入了信息化進(jìn)程,信息化浪潮開始興起,原先產(chǎn)業(yè)結(jié)構(gòu)漸漸向新型服務(wù)產(chǎn)業(yè)轉(zhuǎn)化。在全球范圍內(nèi)興起的信息化浪潮,決定了以信息技術(shù)為代表的高新技術(shù)對(duì)于一國經(jīng)濟(jì)搶占世界范圍的經(jīng)濟(jì)制高點(diǎn)來說是決定性因素。跟上時(shí)代的步伐,就必須轉(zhuǎn)變經(jīng)濟(jì)發(fā)展思路。我國十六大會(huì)議報(bào)告提出“堅(jiān)持以信息化帶動(dòng)工業(yè)化,以工業(yè)化促進(jìn)信息化,走出一條科技含量高,經(jīng)濟(jì)效益好,資源消耗低,環(huán)境污染少,人力資源優(yōu)勢(shì)得到充分發(fā)揮的新型工業(yè)化路子”。 從我國新型工業(yè)化道路提出后,國內(nèi)學(xué)術(shù)界從不同的角度和側(cè)重點(diǎn)對(duì)新型工業(yè)化進(jìn)行了研究,包括了新型工業(yè)化的內(nèi)涵和特征,怎樣走新型工業(yè)化道路,國家財(cái)政扶持新型工業(yè)化的發(fā)展以及財(cái)稅政策對(duì)新型工業(yè)化的促進(jìn)作用等。這些研究的基本特點(diǎn)是比較注重宏觀方面的探討,對(duì)可操作性政策的探討不多。而專門從財(cái)稅政策加快推進(jìn)新型工業(yè)化進(jìn)程的角度研究的微乎其微。加快推進(jìn)新型工業(yè)化進(jìn)程的因素有很多,包括技術(shù)創(chuàng)新與進(jìn)步、規(guī)模經(jīng)濟(jì)、相關(guān)政策調(diào)整與改革等,而財(cái)稅政策作為政府維持整個(gè)社會(huì)和經(jīng)濟(jì)發(fā)展的重要手段,不僅對(duì)經(jīng)濟(jì)運(yùn)行和經(jīng)濟(jì)波動(dòng)有調(diào)節(jié)和熨平的作用,還能完善經(jīng)濟(jì)空間結(jié)構(gòu)和協(xié)調(diào)區(qū)域經(jīng)濟(jì)的發(fā)展。一方面,財(cái)稅政策為國家的運(yùn)行提供資金保證,同時(shí)為工業(yè)化的發(fā)展提供啟動(dòng)資金,如果運(yùn)用得當(dāng),那么就會(huì)使工業(yè)化快速發(fā)展；另一方面,工業(yè)化的發(fā)展能夠?yàn)樯鐣?huì)帶來更多的經(jīng)濟(jì)效益,同時(shí)又對(duì)財(cái)政作出很大的貢獻(xiàn)；因此使得整個(gè)社會(huì)的經(jīng)濟(jì)協(xié)調(diào)而又持續(xù)穩(wěn)定的發(fā)展。 新型工業(yè)化的發(fā)展是一個(gè)系統(tǒng)的、艱巨的歷史工程,涉及到整個(gè)社會(huì)的方方面面。在公共財(cái)政體制下,我國該如何結(jié)合自身的實(shí)際,從政府的宏觀調(diào)控角度,充分發(fā)揮財(cái)政稅收政策的宏觀調(diào)控和引導(dǎo)的作用,來加快推進(jìn)新型工業(yè)化的進(jìn)程,是目前亟待解決的問題。本文通過分析我國現(xiàn)行的財(cái)稅政策對(duì)新型工業(yè)化發(fā)展的促進(jìn)作用,發(fā)現(xiàn)現(xiàn)行的財(cái)稅政策在推進(jìn)新型工業(yè)化發(fā)展的過程中存在的一些政策體制和內(nèi)容方面的缺陷,找出癥結(jié)所在,提出如何優(yōu)化改善現(xiàn)行的財(cái)稅制度,使其對(duì)新型工業(yè)化的推動(dòng)作用充分發(fā)揮。 本文首先從已有的國內(nèi)外關(guān)于促進(jìn)新型工業(yè)化發(fā)展的財(cái)稅政策的研究出發(fā),從財(cái)稅政策促進(jìn)新型工業(yè)化發(fā)展的理論基礎(chǔ)、具體內(nèi)容等方面說明財(cái)稅政策對(duì)于新型工業(yè)化的發(fā)展具有不可取代的促進(jìn)作用；其次結(jié)合我國新型工業(yè)化的現(xiàn)實(shí)發(fā)展情況,分析現(xiàn)行的財(cái)稅政策對(duì)于我國新型工業(yè)化的作用效果,發(fā)現(xiàn)并提出現(xiàn)行財(cái)稅政策存在的問題；然后了解美國政府運(yùn)用怎樣的財(cái)稅政策來推動(dòng)工業(yè)化的發(fā)展和如何有效地充分利用財(cái)稅政策對(duì)工業(yè)化發(fā)展的推動(dòng)作用,并對(duì)其成功經(jīng)驗(yàn)進(jìn)行借鑒；最后結(jié)合我國發(fā)展新型工業(yè)化的實(shí)際需要和美國成功經(jīng)驗(yàn),全面地、系統(tǒng)地闡述加快推進(jìn)我國新型工業(yè)化進(jìn)程的財(cái)稅政策設(shè)想。 文章總共由五部分組成,第一部分是緒論,著力介紹了本文的研究背景、研究目的以及意義；國內(nèi)外對(duì)于本論文研究的主題相關(guān)的研究現(xiàn)狀；論文的研究思路、研究方法和研究框架,以及對(duì)于本論文存在的可能創(chuàng)新點(diǎn)和不足作了說明。第二部分分析了財(cái)稅政策推動(dòng)新型工業(yè)化發(fā)展的理論基礎(chǔ)；理論上分析財(cái)稅政策對(duì)于新型工業(yè)化的推動(dòng)作用；剖析財(cái)稅政策加快推進(jìn)新型工業(yè)化進(jìn)程的具體內(nèi)容。第三部分是對(duì)我國現(xiàn)行財(cái)稅政策對(duì)于新型工業(yè)化的現(xiàn)實(shí)促進(jìn)效果進(jìn)行分析,通過對(duì)我國工業(yè)化發(fā)展的現(xiàn)狀、所在的工業(yè)化階段以及現(xiàn)行的財(cái)稅政策的效果分析,闡述現(xiàn)行財(cái)稅政策加快推進(jìn)新型工業(yè)化進(jìn)程的作用,同時(shí)找出其在工業(yè)化進(jìn)程中存在的問題和偏差。在分析我國新型工業(yè)化目前面臨的主要任務(wù)上,指明財(cái)稅政策在加快推進(jìn)新型工業(yè)化進(jìn)程中的作用方向。第四部分是介紹美國政府運(yùn)用怎樣的財(cái)稅政策來實(shí)現(xiàn)工業(yè)化發(fā)展,并對(duì)其成功經(jīng)驗(yàn)進(jìn)行總結(jié)歸納以及借鑒。第五部分是在前幾章分析的基礎(chǔ)上,提出加快推進(jìn)我國新型工業(yè)化進(jìn)程的財(cái)稅政策改革和完善的建議,首先是從財(cái)稅體制上的改革和完善,以適應(yīng)新型工業(yè)化的要求；其次是在加快推進(jìn)新型工業(yè)化進(jìn)程中對(duì)于一些要特別注重的方面進(jìn)行了詳細(xì)又具體的財(cái)稅政策建議。 本論文在前人研究成果的基礎(chǔ)上,對(duì)于如何有效發(fā)揮財(cái)稅政策對(duì)工業(yè)化的實(shí)現(xiàn)的促進(jìn)作用作了更深層次的研究和探討,同時(shí)力求在表達(dá)形式和內(nèi)容上均有突破,具體表現(xiàn)有三個(gè)方面： 一、采用多種分析方法相結(jié)合。本文主要采取了理論分析與實(shí)證分析相結(jié)合和比較分析與規(guī)范分析相結(jié)合的方法,旨在提高文章研究內(nèi)容的說服力和科學(xué)型。 二、研究范圍涵蓋了包括發(fā)展經(jīng)濟(jì)學(xué)、制度經(jīng)濟(jì)學(xué)、產(chǎn)業(yè)經(jīng)濟(jì)學(xué)、公共經(jīng)濟(jì)學(xué)以及財(cái)政學(xué)和稅收學(xué)等多方面的相關(guān)學(xué)科領(lǐng)域,深刻地反映了財(cái)稅政策對(duì)于新型工業(yè)化的發(fā)展具有強(qiáng)有力的促進(jìn)作用。本論文從財(cái)稅政策對(duì)新型工業(yè)化的促進(jìn)作用原理出發(fā),著重分析了財(cái)政預(yù)算支出政策和稅收政策對(duì)新型工業(yè)化包括產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化升級(jí)、技術(shù)進(jìn)步以及生態(tài)環(huán)境保護(hù)等要求的實(shí)現(xiàn)作用和存在的問題與偏差,為研究如何改革完善財(cái)稅政策,進(jìn)一步加快新型工業(yè)化進(jìn)程奠定理論基礎(chǔ)和實(shí)證基礎(chǔ)。 三、結(jié)合我國自身發(fā)展的實(shí)際,借鑒美國政府的成功經(jīng)驗(yàn),提出符合我國加快推進(jìn)新型工業(yè)化進(jìn)程的財(cái)稅政策改革和完善的建議。從而使得政策建議更具有可操作性,避免紙上談兵。 由于自身理論水平有限、能力不足,加之時(shí)間和精力有限,對(duì)于本文的寫作還是存在一些不足之處：在許多內(nèi)容表達(dá)方面可能語言組織能力欠缺,達(dá)不到學(xué)科專業(yè)術(shù)語水平；另外對(duì)于論文研究的主題分析的深度可能不夠,以及在數(shù)據(jù)方面的準(zhǔn)確性可能存在偏差,達(dá)不到期望的分析結(jié)果。
[Abstract]:Since the last century since 90s, the global scope gradually on the rise and development of knowledge economy and information technology, the developed countries have entered the process of informatization, informatization began to rise, gradually transformed the original industrial structure to the new wave of information service industry. The rise in the global scope, determine the high-tech represented by information technology is decisive the factors for a country's economy to seize the commanding heights of the economy in the world. To keep pace with the times, we must change the economic development strategy. The sixteen meeting of China report "adhere to the information to promote industrialization, promote the informationization with industrialization, out of a high technological content, good economic returns, low resource consumption, less environmental pollution. Human resources advantages into full play of the new industrialization path.
From the new road to industrialization, the domestic academic circles from different angles and emphases of the new industrialization, including the connotation and characteristics of new-type industrialization, how to take a new road to industrialization, the development of the national financial support of the new type of industrialization and new industrialization fiscal policies to promote the role of the basic characteristics of these studies is. Pay more attention on the macroscopic aspect, to explore the effectiveness of the policy is not much. But special research from fiscal policy to accelerate the industrialization process of the angle. Very little there are many factors accelerate the new industrialization process, including technological innovation and progress, scale economy, policy adjustment and reform, and fiscal policy as an important means for the government to maintain the social and economic development, not only has the effect of regulating and smoothing on the economic operation and economic fluctuation, but also To improve the development of economic space structure and the coordination of regional economy. On the one hand, fiscal policy to provide capital for the operation of the country, while providing start-up funding for the development of industrialization, if used properly, it will enable the rapid development of industrialization; on the other hand, the development of industrialization can bring more economic benefits to the society, but also to finance make a great contribution to the development of the whole society; so the economic coordination and sustainable and stable.
The development of new industrialization is a systematic and arduous project, involving all aspects of the whole society. In the public finance system in our country, how to combine their own actual, from the government's macro-control perspective, give full play to the macro-control of fiscal policies and guidance, to accelerate the new industrialization the process is a problem to be solved. In this paper, by analyzing the role of China's current fiscal policy on the development of new industrialization, found that the defects of the existing fiscal policy exists in the process of promoting the development of new industrialization in the policy system and the content, find out the crux of the problem, put forward how to improve the existing tax system. The role of the new industrialization and give full play.
This paper from the existing domestic and foreign on promoting the development of new industrialization of fiscal policy, from the basic theory of fiscal policy to promote the development of new industrialization, the specific content of the fiscal policy has an irreplaceable role in promoting the development of new industrialization; secondly combined with the reality of development of China's new industrialization, analysis of fiscal policy the effect on China's new industrialization, and puts forward existing problems of fiscal policy; and then understand the U.S. government use of fiscal policy to promote the development of the industry how to promote and how to effectively make full use of fiscal policy on industrial development, and the successful experience for reference; finally, the development of our country the new industrialization of the actual needs and the success experience of the US, comprehensively, systematically to accelerate China's new The fiscal and tax policy of the process of industrialization.
This paper consists of five parts, the first part is the introduction, mainly introduces the research background, research purpose and significance; research status related to the theme of this paper at home and abroad; the research ideas, research methods and research framework, and the possible innovations and shortcomings of this paper are explained. The second part analyzes the basic theory of fiscal policy to promote the development of new industrialization; theoretical analysis of fiscal policy to promote the new industrialization; analysis of fiscal policy to accelerate the industrialization process of the specific content. The third part is the analysis of China's current fiscal policy to promote new industrialization reality effect, through analyzing the present situation of China's industrialization the development stage of industrialization and the analysis of current fiscal policy, expounds the current fiscal policy accelerate The new industrialization process, and find out the problems and deviations in the process of industrialization. The main task in the analysis of China's new industrialization on the current fiscal policy specified in accelerating the process of new industrialization in the direction of the role. The fourth part is to introduce the United States government how to use fiscal policy to achieve industrialization and development. To summarize the successful experience and reference. The fifth part is based on the analysis of the former chapters, puts forward the reform of fiscal policy to accelerate the industrialization process in our country and improve the proposal, the first is from the reform of the taxation system and the perfect, to adapt to the requirements of the new industrialization; the second is the fiscal policy detailed and specific recommendations in accelerating the new industrialization process for some special attention to aspects.
Based on previous research results, this paper has made a deeper research and Discussion on how to effectively play the role of fiscal policy in the realization of industrialization. At the same time, it strives to break through in the form and content of expression. There are three specific aspects.
First, the combination of various analytical methods. This paper mainly adopts a combination of theoretical analysis and empirical analysis, comparative analysis and normative analysis, aiming at improving the persuasive and scientific content of the article.
Two, the study covers including development economics, institutional economics, industrial economics, public economics and finance and taxation and other aspects of the relevant disciplines, profoundly reflects the fiscal policy has a strong role in promoting the development of new industrialization. This paper from the fiscal policy to promote the new industrialization action principle, emphatically the analysis of fiscal expenditure policy and tax policy including the upgrading of the industrial structure of the new type of industrialization, realize the function and the existence question and the deviation of technological progress and environmental protection requirements, to study how to reform and improve fiscal policy, lay the theoretical foundation and practical foundation to further accelerate the process of new industrialization.
Three, combined with the reality of China's own development and learning from the successful experience of the US government, we put forward proposals that are in line with our country's fiscal and tax policy reform and improvement to accelerate the process of new industrialization.
Due to its limited theoretical level, lack of capacity, coupled with the limited time and energy, there are still some deficiencies for the writing of this article: may lack of expression of language ability in many content, not up to the level of other disciplines in terms of analysis; for the theme of the thesis depth may not be enough, and the accuracy in the data may exist the deviation is not up to the expected results.

【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42;F424

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本文編號(hào)：1571761