本文關(guān)鍵詞：振興贛南原中央蘇區(qū)的財(cái)稅政策研究　出處：《江西財(cái)經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

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【摘要】：贛南原中央蘇區(qū)在我國(guó)社會(huì)發(fā)展以及政治發(fā)展過(guò)程中具有十分重要的歷史地位,且為我國(guó)革命事業(yè)做出了巨大的貢獻(xiàn)。原中央蘇區(qū)位于我國(guó)江西省南部,其區(qū)位條件較為特殊,擁有十分豐富的礦產(chǎn)資源,生態(tài)優(yōu)勢(shì)比較明顯,發(fā)展?jié)摿Ρ容^巨大。2012年6月28日,《國(guó)務(wù)院關(guān)于支持贛南等原中央蘇區(qū)振興發(fā)展的若干意見(jiàn)》的頒布,為贛南等原中央蘇區(qū)豐富的資源提供了非常優(yōu)越的發(fā)展機(jī)遇和政策環(huán)境。但是,以贛南地區(qū)為代表的原中央蘇區(qū)由于受到地理環(huán)境、歷史戰(zhàn)爭(zhēng)等因素的制約導(dǎo)致經(jīng)濟(jì)發(fā)展速度十分緩慢,《若干意見(jiàn)》等一系列幫助推動(dòng)贛南原中央蘇區(qū)經(jīng)濟(jì)發(fā)展的方針政策,并沒(méi)有起到實(shí)質(zhì)上的作用�？梢哉f(shuō),贛南原中央蘇區(qū)的崛起和振興在經(jīng)濟(jì)上是一項(xiàng)重要的任務(wù),在政治上也是一項(xiàng)十分重大的任務(wù)。而在此過(guò)程中,要特別注意落實(shí)政策層面,尤其是財(cái)政政策,無(wú)論是在推動(dòng)經(jīng)濟(jì)發(fā)展和社會(huì)進(jìn)步方面,還是在解決民生問(wèn)題方面,或是在贛南原中央蘇區(qū)的振興方面,都有著不容忽視的重要作用。因此,腳踏實(shí)地地落實(shí)好財(cái)政政策,贛南原中央蘇區(qū)的振興和發(fā)展才能得到有力的支持和保障。 在本課題的研究過(guò)程中,首先采用文獻(xiàn)資料法,通過(guò)對(duì)贛南原中央蘇區(qū)發(fā)展歷程的研究以及相關(guān)文獻(xiàn)資料的整理、分析,針對(duì)振興贛南原中央蘇區(qū)的財(cái)稅政策研究的理論基礎(chǔ)進(jìn)行闡述,包括贛南原中央蘇區(qū)的歷史地位、傾斜性財(cái)政政策作用于區(qū)域經(jīng)濟(jì)發(fā)展的機(jī)理、振興贛南原中央蘇區(qū)發(fā)展的必要性和緊迫性等幾個(gè)方面,為下文的研究奠定必要的理論基礎(chǔ)；其次,通過(guò)查找相關(guān)文獻(xiàn)資料以及數(shù)據(jù)信息的方法,對(duì)贛南原中央蘇區(qū)的發(fā)展現(xiàn)狀進(jìn)行分析,包括在歷史發(fā)展過(guò)程中贛南原中央蘇區(qū)的發(fā)展成就以及贛南原中央蘇區(qū)發(fā)展過(guò)程中存在的問(wèn)題,只有客觀、公正的看待發(fā)展過(guò)程中存在的問(wèn)題,才能夠?yàn)橼M南原中央蘇區(qū)的振興以及發(fā)展提供必要的指導(dǎo)和參考；再次,透過(guò)問(wèn)題來(lái)看待事物的本質(zhì),結(jié)合前文針對(duì)原中央蘇區(qū)發(fā)展過(guò)程中存在的問(wèn)題的原因進(jìn)行深入的剖析,認(rèn)為目前贛南原中央蘇區(qū)發(fā)展過(guò)程中存在問(wèn)題的原因主要包括資本障礙、勞動(dòng)障礙、土地障礙、人才障礙、信貸障礙以及項(xiàng)目障礙等六個(gè)方面,正是因?yàn)樵谮M南原中央蘇區(qū)的發(fā)展過(guò)程中存在著這些本質(zhì)上的障礙,因此制約了原中央蘇區(qū)的發(fā)展和振興；最后,以前文研究作為理論與實(shí)踐基礎(chǔ),以更好的為原中央蘇區(qū)振興發(fā)展服務(wù)為目的,針對(duì)振興贛南原中央蘇區(qū)的財(cái)稅政策提出建議,以第一產(chǎn)業(yè)、第二產(chǎn)業(yè)和第三產(chǎn)業(yè)發(fā)展的財(cái)稅政策作為切入點(diǎn),分別針對(duì)贛南原中央蘇區(qū)三個(gè)產(chǎn)業(yè)的發(fā)展,提出能夠?yàn)槠涮峁┍Ｕ虾椭С值呢?cái)稅政策,從而形成具有贛南原中央蘇區(qū)地方特色的財(cái)稅政策體系,令各級(jí)財(cái)稅支持政策能夠真正落到實(shí)處,為贛南原中央蘇區(qū)社會(huì)的發(fā)展以及經(jīng)濟(jì)的進(jìn)步提供強(qiáng)有力的保障。
[Abstract]:The former Central Soviet area of Gannan, which is located in the south of Jiangxi Province, has a very important historical position in the process of social development and political development of our country, and has made great contributions to the cause of revolution in our country. Its location condition is relatively special, has the very rich mineral resources, the ecology superiority is obvious, the development potential is quite huge. June 28th 2012. The promulgation of the "opinions of the State Council on supporting the Revitalization and Development of the former Central Soviet areas in South Jiangxi" has provided a very superior development opportunity and policy environment for the rich resources of the former Central Soviet areas of southern Jiangxi. The former Central Soviet area, represented by Gannan region, was restricted by geographical environment, historical war and other factors, which led to a very slow economic development. The series of principles and policies that have helped to promote the economic development of the Central Soviet areas in southern Jiangxi Province have not played a substantial role in this regard. The rise and revitalization of the former Central Soviet area in southern Jiangxi is an important task in economy and a very important task in politics. In the process, special attention should be paid to the implementation of the policy level, especially the fiscal policy. Both in promoting economic development and social progress, in solving livelihood issues, or in the revitalization of the former Central Soviet area in Gannan, there is an important role that can not be ignored. Only by carrying out the fiscal policy in a down-to-earth manner can the revitalization and development of the Central Soviet area in Gannan get strong support and guarantee. In the course of this research, first of all, by using the method of literature, through the study of the development process of Gannan Central Soviet area and related documents, analysis. This paper expounds the theoretical basis of the research on the fiscal and taxation policy of the former Central Soviet region of Gannan, including the historical status of the former Central Soviet area of Gannan, and the mechanism of the inclined fiscal policy acting on the development of regional economy. The necessity and urgency of revitalizing the former Central Soviet area in Gannan lay the necessary theoretical foundation for the following research; Secondly, by looking up the relevant literature and data information, the paper analyzes the current situation of the former Central Soviet area in Gannan. Including the historical development of the former Central Soviet areas in Gannan and the development of the Central Soviet areas in the problems in the process of development, only objective, fair treatment of the problems in the process of development. In order to provide the necessary guidance and reference for the revitalization and development of the Central Soviet area in Gannan; Thirdly, through the problem to look at the nature of things, combined with the previous paper to the former Central Soviet areas in the process of development of the existing problems in the cause of in-depth analysis. The main reasons for the problems in the development of Gannan's former Central Soviet area include six aspects: capital obstacle, labor obstacle, land obstacle, talent obstacle, credit obstacle and project obstacle. It is precisely because of the existence of these essential obstacles in the course of the development of the Central Soviet area in the south of Jiangxi Province that it restricts the development and revitalization of the former Central Soviet area. Finally, the previous research as a theoretical and practical basis, in order to better serve for the revitalization of the former Central Soviet area for the purpose of development, in view of the revitalization of the former Central Soviet region of Gannan fiscal and tax policy, with the primary industry. The finance and taxation policy of the development of the secondary industry and the third industry as the breakthrough point, respectively, aiming at the development of the three industries in Gannan Yuan Central Soviet area, put forward the fiscal and taxation policy which can provide the guarantee and support for the development of the three industries. So as to form a fiscal and taxation policy system with the local characteristics of Gannan Central Soviet region, so that all levels of fiscal and tax support policies can be truly implemented. Gannan for the former Central Soviet area social development and economic progress to provide a strong guarantee.
【學(xué)位授予單位】：江西財(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)】：F812.0

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