本文關(guān)鍵詞：新疆稅收負(fù)擔(dān)與產(chǎn)業(yè)結(jié)構(gòu)調(diào)整研究　出處：《新疆財經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 稅收負(fù)擔(dān) 行業(yè) 產(chǎn)業(yè)結(jié)構(gòu)調(diào)整 政策建議

【摘要】：1994年的分稅制改革實(shí)行以來，我國的稅收有了高速增長，稅收收入占GDP的比重總體上也呈現(xiàn)出上升的趨勢，正是由于稅收收入的高速增長才為政府滿足公共產(chǎn)品和公共服務(wù)的需要提供了資金支持，不僅促進(jìn)了經(jīng)濟(jì)的增長，還保障了社會的穩(wěn)定和和諧。為了適應(yīng)產(chǎn)業(yè)構(gòu)性調(diào)整的要求，2012年國家實(shí)施了“營改增”的結(jié)構(gòu)性減稅政策，明確了交通運(yùn)輸業(yè)和部分現(xiàn)代服務(wù)業(yè)營業(yè)稅改征增值稅的試點(diǎn)范圍。營業(yè)稅改征增值稅后，首先是服務(wù)業(yè)的企業(yè)登記成為一般納稅人，可以抵扣購買固定資產(chǎn)、貨物和服務(wù)的相關(guān)進(jìn)項(xiàng)稅額；其次是制造業(yè)企業(yè)，貨物批發(fā)和零售企業(yè)能抵扣接受服務(wù)的相關(guān)進(jìn)項(xiàng)稅額，這些都為縮小行業(yè)之間的稅負(fù)水平提供了便利的條件。2013年8月1日，營業(yè)稅改征增值稅試點(diǎn)在全國范圍實(shí)施，并將廣播影視作品的制作、播映、發(fā)行納入試點(diǎn)行業(yè)，這種更大范圍的營改增結(jié)構(gòu)性減稅政策必然是一個大的發(fā)展方向。目前國內(nèi)有很多學(xué)者對稅收負(fù)擔(dān)進(jìn)行了大量的研究，最主要是研究稅收負(fù)擔(dān)與經(jīng)濟(jì)增長的關(guān)系，也有一些文獻(xiàn)討論了稅收負(fù)擔(dān)與產(chǎn)業(yè)結(jié)構(gòu)調(diào)整，但是研究稅收負(fù)擔(dān)對產(chǎn)業(yè)結(jié)構(gòu)調(diào)整的影響從行業(yè)的角度去分析還是比較有限。 本文首先介紹稅收負(fù)擔(dān)和產(chǎn)業(yè)結(jié)構(gòu)的一般性理論，以此為基礎(chǔ)來研究新疆稅收負(fù)擔(dān)；其次，對新疆整體稅收負(fù)擔(dān)的現(xiàn)狀、產(chǎn)業(yè)結(jié)構(gòu)發(fā)展的現(xiàn)狀進(jìn)行了一定的分析。新疆的產(chǎn)業(yè)結(jié)構(gòu)發(fā)展水平比較低，仍然需要進(jìn)一步糾正，重工業(yè)和輕工業(yè)之間出現(xiàn)了不平衡，產(chǎn)業(yè)結(jié)構(gòu)發(fā)展單一；稅負(fù)水平從整體上看是第一產(chǎn)業(yè)低稅負(fù)，第三產(chǎn)業(yè)輕稅負(fù)，第二產(chǎn)業(yè)的稅收負(fù)擔(dān)水平要高于第三產(chǎn)業(yè)水平。再次，選取產(chǎn)業(yè)增加值稅收負(fù)擔(dān)率作為衡量產(chǎn)業(yè)稅收負(fù)擔(dān)的指標(biāo)并運(yùn)用描述性的統(tǒng)計分析方法對新疆各產(chǎn)業(yè)中的具體行業(yè)的稅負(fù)進(jìn)行了一個歸類和比較分析。其中，第二產(chǎn)業(yè)的石油加工煉焦、煙草制品、非金屬礦物質(zhì)品、金屬冶煉、化學(xué)原料及制品，這5個行業(yè)是第二產(chǎn)業(yè)稅收收入的主要來源，也是稅負(fù)水平比較高的行業(yè)；第三產(chǎn)業(yè)中稅負(fù)水平最高的是批發(fā)和零售業(yè)，其次是房地產(chǎn)業(yè)，而交通運(yùn)輸、倉儲以及郵政業(yè)、住宿和餐業(yè)這些傳統(tǒng)服務(wù)產(chǎn)業(yè)的稅收負(fù)擔(dān)水平相對來說是比較輕的。其次是在此基礎(chǔ)上，進(jìn)一步運(yùn)用面板數(shù)據(jù)分析了稅負(fù)與產(chǎn)業(yè)發(fā)展之間的關(guān)系，，通過產(chǎn)業(yè)之間稅負(fù)的差異并結(jié)合產(chǎn)業(yè)政策調(diào)整來分析目前新疆產(chǎn)業(yè)結(jié)構(gòu)存在的問題，為合理制定新疆稅收產(chǎn)業(yè)政策提供一個依據(jù)；最后，根據(jù)前面的分析和結(jié)論提出了相關(guān)的政策建議。比如，提出了對于第二產(chǎn)業(yè)稅收政策采取有區(qū)別鼓勵和限制政策，發(fā)展前景好的新興產(chǎn)業(yè)，對于傳統(tǒng)產(chǎn)業(yè)實(shí)行個別行業(yè)限制過度發(fā)展以及積極引導(dǎo)的稅收政策，發(fā)展特色農(nóng)業(yè)，對于各個行業(yè)需求彈性制定不同的稅收政策，大力發(fā)展高新技術(shù)企業(yè)，鼓勵創(chuàng)新技術(shù)的發(fā)展，擴(kuò)大費(fèi)用扣除范圍；制定科學(xué)的流轉(zhuǎn)稅稅收政策，推進(jìn)現(xiàn)代服務(wù)業(yè)的發(fā)展。
[Abstract]:Since the implementation of reform of the tax system in 1994, with the rapid growth of China's tax revenue, tax revenue accounted for the overall proportion of GDP also showed a rising trend, it is because of the rapid growth of revenue for the government to meet the needs of public products and public services provided financial support, not only promote economic growth. But also protect the social stability and harmony. In order to adapt to the industrial structure adjustment, the implementation of the 2012 national "replacing business tax with value-added tax(VAT)" structural tax cuts, clear the scope of the pilot project of transportation industry and part of modern service industry business tax VAT. The business tax VAT, the first is the service industry enterprise registration a general taxpayer can deduct the purchase of fixed assets, goods and services related to VAT; followed by manufacturing enterprises, goods wholesale and retail enterprises can receive services into deduction The tax, which provides a convenient condition for.2013 August 1st as the level of trade between the reduced tax burden, tax levying VAT reform in the country, and the production of radio and television work, broadcast, issue included in the pilot industry, the greater range of replacing business tax with value-added tax(VAT) structural tax policy is definitely a big the direction of development. At present, many scholars have done a lot of research on the tax burden, the most important is to study the relationship between tax burden and economic growth, there are also some literatures discussed the tax burden and the adjustment of industrial structure, but the effect of the tax burden on the adjustment of industrial structure from the perspective of industry analysis is still relatively limited.
This paper first introduces the general theory of the tax burden and the industrial structure, this paper studies the Xinjiang tax burden; secondly, the current situation of Xinjiang's overall tax burden, analyses the status quo of the development of the industrial structure. The development level of the industrial structure of Xinjiang is relatively low, still need to be corrected, between heavy and light industry appeared the unbalanced development of industrial structure is single; the level of tax burden on the whole industry is the first low tax burden, third light industry of the second industry tax burden, the tax burden is higher than that of the third industry level. Again, select the industrial added value tax statistics analysis method of tax burden rate as a measure of industry tax burden indicators and use descriptive of concrete the industry in the industry of Xinjiang to a classified and compared. Among them, second industry, petroleum processing and coking, tobacco products, non gold Genus of mineral products, metal smelting, chemical raw materials and products, the 5 industry is the main source of tax revenue of the second industry, is also the tax burden of higher level of industry; tax burden is the highest level of the third industry in the wholesale and retail industry, followed by the real estate industry, transportation, warehousing and postal services, accommodation and catering the traditional service industry tax burden is relatively light. Then on this basis, further analysis of the relationship between tax and industrial development based on panel data, through the differences between industries tax burden and combined with the adjustment of industrial policy to analyze the existing problems of Xinjiang's industrial structure, to provide a basis for the development of Xinjiang tax reasonable industrial policy; finally, according to the preceding analysis and conclusions put forward relevant policy suggestions. For example, the tax policy for the second industry to take the difference The encouragement and restriction policy, good prospects for the development of emerging industries, for the implementation of individual industry restrictions of traditional industries and actively guide the excessive development of tax policy, the development of agriculture, the elasticity of demand for each industry to develop different tax policies, vigorously develop high-tech enterprises, encourage the development of innovative technologies, expanding the scope of scientific deduction; the turnover tax, to promote the development of modern service industry.

【學(xué)位授予單位】：新疆財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42;F127

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