發(fā)布時間：2018-05-02 03:57

  本文選題：延邊地區(qū) + 稅收��； 參考：《延邊大學(xué)》2017年碩士論文

【摘要】：本文通過考察國家稅收優(yōu)惠政策的基本構(gòu)成和理論,對稅收優(yōu)惠政策對延邊經(jīng)濟(jì)發(fā)展的影響進(jìn)行系統(tǒng)分析,發(fā)現(xiàn)問題,找出差距和不足,有針對性地提出發(fā)揮稅收優(yōu)惠政策對延邊經(jīng)濟(jì)發(fā)展作用的對策,幫助地區(qū)經(jīng)濟(jì)社會長久健康發(fā)展。首先,梳理分析了稅收優(yōu)惠政策的相關(guān)理論。提出了稅收優(yōu)惠政策的概念和種類,對公共財政理論、最優(yōu)稅收理論、區(qū)域經(jīng)濟(jì)發(fā)展理論等主流稅收優(yōu)惠政策進(jìn)行了針對性剖析,指出稅收優(yōu)惠政策在資源配置、促進(jìn)引導(dǎo)、控制調(diào)整等方面的實(shí)施功能,為全文分析論證提供理論支撐。其次,概述了延邊地區(qū)稅收優(yōu)惠政策現(xiàn)狀。對我國稅收體制的演變、延邊地區(qū)享受的區(qū)域稅收優(yōu)惠政策和產(chǎn)業(yè)稅收優(yōu)惠政策進(jìn)行了歸集列示和說明。再次,重點(diǎn)分析論證了稅收優(yōu)惠政策對延邊經(jīng)濟(jì)發(fā)展的影響。從提高企業(yè)發(fā)展競爭能力、促進(jìn)地區(qū)經(jīng)濟(jì)增長、擴(kuò)大政府財政收支、優(yōu)化產(chǎn)業(yè)結(jié)構(gòu)調(diào)整和推動基礎(chǔ)設(shè)施和公用事業(yè)發(fā)展等5個主要方面,對稅收優(yōu)惠政策對延邊經(jīng)濟(jì)發(fā)展的影響進(jìn)行了綜合分析,全面體現(xiàn)了稅收優(yōu)惠政策對延邊經(jīng)濟(jì)社會發(fā)展中發(fā)揮的獨(dú)特作用。再次,分析了延邊地區(qū)稅收優(yōu)惠政策實(shí)施中存在的主要問題。在前文基礎(chǔ)上,著重對地區(qū)稅源經(jīng)濟(jì)及稅收優(yōu)惠的總量不高、稅收優(yōu)惠政策與東部地區(qū)的差異較大、稅收優(yōu)惠政策的優(yōu)惠對象覆蓋范圍小、稅收優(yōu)惠政策的形式單一針對性不強(qiáng)、稅收優(yōu)惠政策的體系雜亂實(shí)際執(zhí)行難等問題進(jìn)行總結(jié)分析,提高完善延邊稅收優(yōu)惠政策措施的針對性。最后,提出發(fā)揮稅收優(yōu)惠政策對延邊經(jīng)濟(jì)發(fā)展作用的對策。著重從大力發(fā)展稅源經(jīng)濟(jì),提高稅收優(yōu)惠總量,.擴(kuò)大稅收優(yōu)惠覆蓋,實(shí)現(xiàn)政策普惠共享,.拓寬稅收優(yōu)惠形式,提高稅收優(yōu)惠效率;規(guī)范稅收優(yōu)惠措施,提升政策落實(shí)效果;加大政策宣傳力度,強(qiáng)化稅收優(yōu)惠落實(shí)等主要方面加強(qiáng)稅收優(yōu)惠政策的制定和落實(shí),切實(shí)發(fā)揮稅收優(yōu)惠的作用,推動經(jīng)濟(jì)發(fā)展。
[Abstract]:By investigating the basic structure and theory of the national preferential tax policy, this paper systematically analyzes the impact of the tax preferential policy on the economic development of Yanbian, finds out the problems, and finds out the gap and deficiency. The countermeasures of giving full play to the effect of preferential tax policy on Yanbian's economic development are put forward in order to help the regional economy and society develop healthily for a long time. First of all, combing and analyzing the relevant theory of tax preferential policy. This paper puts forward the concept and types of tax preferential policies, analyzes the mainstream tax preferential policies such as public finance theory, optimal taxation theory and regional economic development theory, and points out that the preferential tax policies are guided by the allocation of resources. Control adjustment and other aspects of the implementation of functions for the full text of the analysis and argument to provide theoretical support. Secondly, it summarizes the current situation of the preferential tax policy in Yanbian area. The evolution of China's tax system, the regional tax preferential policies and the industrial tax preferential policies enjoyed by Yanbian region are summarized and illustrated. Thirdly, the impact of preferential tax policy on Yanbian's economic development is analyzed. From five main aspects: improving enterprises' ability to develop competition, promoting regional economic growth, expanding government revenue and expenditure, optimizing industrial structure adjustment and promoting the development of infrastructure and public utilities. This paper makes a comprehensive analysis of the influence of preferential tax policies on Yanbian's economic development, and fully reflects the unique role played by tax preferential policies in Yanbian's economic and social development. Thirdly, the paper analyzes the main problems existing in the implementation of the preferential tax policy in Yanbian area. On the basis of the above, the total amount of the regional tax source economy and tax preference is not high, the difference between the tax preferential policy and the eastern region is large, and the preferential object coverage of the tax preferential policy is small. The form of preferential tax policy is not single pertinence, the system of preferential tax policy is difficult to be implemented, and so on, so as to improve the pertinence of Yanbian tax preferential policy. Finally, the paper puts forward the countermeasures of giving full play to the effect of preferential tax policy on Yanbian's economic development. Focus on the development of tax sources from the economy, improve the total amount of tax incentives. Expand the coverage of tax benefits, and achieve policy benefits sharing. To broaden the form of tax preferences and improve the efficiency of tax preferences; standardize tax preferential measures and enhance the effect of policy implementation; increase policy publicity, strengthen the implementation of tax preferences and other major aspects of strengthening the formulation and implementation of preferential tax policies. We will give full play to the role of tax incentives and promote economic development.
【學(xué)位授予單位】：延邊大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42;F127
，

本文編號：1832279