本文關(guān)鍵詞：結(jié)構(gòu)性減稅與裝備制造業(yè)轉(zhuǎn)型發(fā)展研究　出處：《沈陽大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 結(jié)構(gòu)性減稅 裝備制造業(yè) 轉(zhuǎn)型發(fā)展

【摘要】：2008年全球性的金融危機全面爆發(fā)，為應(yīng)對經(jīng)濟危機對中國經(jīng)濟造成的沖擊，當(dāng)年的中央經(jīng)濟工作會議上首次提出了“結(jié)構(gòu)性減稅”的概念，其內(nèi)涵是有增有減，結(jié)構(gòu)性調(diào)整的減稅政策。結(jié)構(gòu)性減稅的目的是降低納稅人稅收負(fù)擔(dān)，增強企業(yè)和居民的投資、消費能力，加快我國經(jīng)濟增長方式的轉(zhuǎn)變和經(jīng)濟結(jié)構(gòu)的調(diào)整。 裝備制造業(yè)是發(fā)展國民經(jīng)濟的重要基礎(chǔ)，結(jié)構(gòu)性減稅政策的實施對裝備制造業(yè)轉(zhuǎn)型發(fā)展起到了積極的促進作用。遼寧省是東北老工業(yè)基地的重要支撐，其裝備制造業(yè)在全國處于靠前的位置，而且是增值稅改革最早的試點之一，所以本文選取遼寧省作為實證分析的對象。在分析的基礎(chǔ)上，提出了進一步完善結(jié)構(gòu)性減稅的政策建議，以更好地推動裝備制造行業(yè)的轉(zhuǎn)型發(fā)展。 本文主要由六部分構(gòu)成。第一部分介紹了本文的研究背景與意義、國內(nèi)外研究現(xiàn)狀、研究思路和方法、創(chuàng)新點與不足；第二部分介紹了結(jié)構(gòu)性減稅的相關(guān)概念、現(xiàn)代稅收原則和最優(yōu)稅制理論，為我國的結(jié)構(gòu)性減稅政策提供了理論支持，，然后介紹了我國結(jié)構(gòu)性減稅政策的調(diào)整情況；第三部分是結(jié)構(gòu)性減稅對裝備制造業(yè)的效用評價，首先介紹了裝備制造業(yè)發(fā)展情況和稅負(fù)情況，然后從裝備制造業(yè)的角度對結(jié)構(gòu)性減稅的政策效應(yīng)進行分析。第五部分首先介紹了遼寧省裝備制造業(yè)發(fā)展情況，然后分析了遼寧省裝備制造業(yè)的競爭力情況，在此基礎(chǔ)上對其工業(yè)產(chǎn)值與稅收收入進行了自回歸分布滯后模型分析和通徑分析；第五部分是結(jié)構(gòu)性減稅政策支持裝備制造業(yè)轉(zhuǎn)型發(fā)展的國際借鑒；第六部分在前文分析的基礎(chǔ)上，提出了完善結(jié)構(gòu)性減稅、推進裝備制造業(yè)轉(zhuǎn)型發(fā)展的政策建議。
[Abstract]:In 2008, the global financial crisis broke out in an all-round way. In order to cope with the impact of the economic crisis on China's economy, the concept of "structural tax reduction" was put forward for the first time at the Central Economic work Conference of that year. The purpose of structural tax reduction is to reduce the tax burden of taxpayers and enhance the investment and consumption power of enterprises and residents. We will speed up the transformation of China's economic growth pattern and the adjustment of its economic structure. Equipment manufacturing industry is an important basis for the development of the national economy, the implementation of structural tax reduction policy has played a positive role in the equipment manufacturing industry transformation and development. Liaoning Province is an important support of the old industrial base in Northeast China. Its equipment manufacturing industry is in the front position in the country, and is one of the earliest pilot value added tax reform, so this paper selects Liaoning Province as the object of empirical analysis. On the basis of the analysis. The policy suggestions of further improving structural tax reduction are put forward in order to promote the transformation and development of equipment manufacturing industry. This paper consists of six parts. The first part introduces the research background and significance, domestic and foreign research status, research ideas and methods, innovative points and shortcomings; The second part introduces the related concepts of structural tax reduction, modern tax principles and optimal tax system theory, which provides theoretical support for our country's structural tax reduction policy. Then it introduces the adjustment of structural tax reduction in China. The third part is the utility evaluation of structural tax reduction on the equipment manufacturing industry. Firstly, it introduces the development and tax burden of the equipment manufacturing industry. Then it analyzes the effect of structural tax reduction policy from the point of view of equipment manufacturing. Part 5th introduces the development of equipment manufacturing industry in Liaoning Province and then analyzes the competitiveness of equipment manufacturing industry in Liaoning Province. On this basis, the industrial output value and tax revenue are analyzed by the self-regressive distribution lag model and path analysis. The 5th part is the international reference of the structural tax reduction policy to support the transformation and development of the equipment manufacturing industry. On the basis of the previous analysis, the 6th part puts forward some policy suggestions to improve the structural tax reduction and promote the transformation and development of the equipment manufacturing industry.
【學(xué)位授予單位】：沈陽大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.42;F426.4;F406.7

【參考文獻】

相關(guān)期刊論文 前10條

1 張海星;劉德權(quán);;“十二五”時期產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化升級的財政政策選擇[J];商業(yè)研究;2011年10期

2 錢勤英;;結(jié)構(gòu)性減稅政策須進一步完善[J];長春金融高等�？茖W(xué)校學(xué)報;2012年02期

3 祝遵宏;張九如;;結(jié)構(gòu)性減稅的稅制思考[J];財經(jīng)科學(xué);2011年04期

4 張海星;許芬;;遼寧裝備制造業(yè)競爭力評價與財稅扶持政策[J];財經(jīng)問題研究;2008年10期

5 劉建民;宋建軍;;稅收增長與經(jīng)濟增長關(guān)系的理論分析和實證研究[J];財經(jīng)理論與實踐;2005年06期

6 徐斌;;遼寧省裝備制造業(yè)競爭力評價與提升戰(zhàn)略[J];遼東學(xué)院學(xué)報(社會科學(xué)版);2008年01期

7 安體富;;結(jié)構(gòu)性減稅:非常時期的非常之策[J];地方財政研究;2009年03期

8 張鳳瑞;苗壯;;遼寧裝備制造業(yè)稅收貢獻分析——兼談加快裝備制造業(yè)發(fā)展的政策思路[J];地方財政研究;2012年03期

9 崔艷娟;孫曉程;王杰;;遼寧裝備制造業(yè)產(chǎn)業(yè)競爭力評價[J];工業(yè)技術(shù)經(jīng)濟;2010年04期

10 李晶;井崇任;;促進高端裝備制造業(yè)發(fā)展的財政稅收政策研究[J];財經(jīng)問題研究;2013年04期

本文編號：1375404