【摘要】：隨著改革開放的深入，我國經(jīng)濟持續(xù)了30年的高速增長，，但是在經(jīng)濟發(fā)展的過程中也出現(xiàn)了許多問題。以前主要依靠投資來帶動的經(jīng)濟增長方式，已經(jīng)越來越不能滿足我國可持續(xù)發(fā)展的要求。現(xiàn)階段以高能耗、高排放、低水平重復(fù)建設(shè)來換取經(jīng)濟增長的模式，已經(jīng)導(dǎo)致我國的資源和環(huán)境的壓力越來越大。這就使得轉(zhuǎn)變現(xiàn)階段我國經(jīng)濟增長方式，通過調(diào)整經(jīng)濟增長模式，調(diào)整產(chǎn)業(yè)結(jié)構(gòu)進(jìn)而實現(xiàn)經(jīng)濟增長成為目前可持續(xù)發(fā)展的迫切任務(wù)。 改革開放以來，我國經(jīng)濟取得了舉世矚目的成績，同時，貴州省的經(jīng)濟發(fā)展也取得顯著成就。但由于自然、地理等一系列原因，貴州省經(jīng)濟與全國的差距依然巨大。隨國發(fā)2號文的出臺，貴州迎來了一個發(fā)展經(jīng)濟的全新時期，而產(chǎn)業(yè)結(jié)構(gòu)的調(diào)整是其經(jīng)濟增長的關(guān)鍵，對此，財稅政策對產(chǎn)業(yè)結(jié)構(gòu)的調(diào)整具有杠桿作用。 本文的研究思路是：在總結(jié)國內(nèi)外對稅收政策調(diào)整產(chǎn)業(yè)結(jié)構(gòu)的相應(yīng)理論的基礎(chǔ)上，對貴州省三次產(chǎn)業(yè)的總體現(xiàn)狀和內(nèi)部結(jié)構(gòu)進(jìn)行經(jīng)驗分析，同時運用相應(yīng)的實證分析，進(jìn)而發(fā)現(xiàn)貴州促進(jìn)產(chǎn)業(yè)結(jié)構(gòu)調(diào)整的稅收政策中存在的問題，進(jìn)而結(jié)合國內(nèi)外促進(jìn)產(chǎn)業(yè)結(jié)構(gòu)調(diào)整的稅收政策的基礎(chǔ)上，提出促進(jìn)貴州產(chǎn)業(yè)結(jié)構(gòu)調(diào)整的稅收政策建議。本文的總體框架是，第一，產(chǎn)業(yè)結(jié)構(gòu)和稅收調(diào)整產(chǎn)業(yè)結(jié)構(gòu)的相關(guān)理論概述，包括對產(chǎn)業(yè)結(jié)構(gòu)相關(guān)理論的分析，稅收政策調(diào)整產(chǎn)業(yè)結(jié)構(gòu)的必要性、目標(biāo)、途徑與手段等等；第二，分析貴州省產(chǎn)業(yè)結(jié)構(gòu)的現(xiàn)狀及現(xiàn)行稅收政策對貴州產(chǎn)業(yè)結(jié)構(gòu)的影響；第三，通過歸納國外具有代表性國家通過稅收調(diào)整產(chǎn)業(yè)結(jié)構(gòu)的具體方法，進(jìn)一步總結(jié)出運用稅收政策調(diào)整產(chǎn)業(yè)結(jié)構(gòu)的相應(yīng)經(jīng)驗；第四，根據(jù)貴州省目前在產(chǎn)業(yè)結(jié)構(gòu)上的調(diào)整方向，提出相應(yīng)的促進(jìn)貴州產(chǎn)業(yè)結(jié)構(gòu)調(diào)整的稅收政策意見。 本文的創(chuàng)新之處在于：首先將產(chǎn)業(yè)結(jié)構(gòu)理論與稅收理論兩者相結(jié)合，并分別從需求要素與供給要素兩個方面對稅收政策能對產(chǎn)業(yè)結(jié)構(gòu)產(chǎn)生的影響進(jìn)行全面的梳理和研究，進(jìn)而避免了現(xiàn)有研究中將兩者分離研究的缺點；第二，對國內(nèi)外與產(chǎn)業(yè)結(jié)構(gòu)調(diào)整相關(guān)的稅收政策進(jìn)行比較研究。在研究方法的選擇上，本文堅持定性分析與定量分析相結(jié)合，采用了案例分析法、文獻(xiàn)研究法等。同時針對貴州省的實際情況，較為深入地分析了貴州現(xiàn)階段產(chǎn)業(yè)結(jié)構(gòu)稅收政策中存在的問題，進(jìn)而提出了可操作性較強的政策建議。
[Abstract]:With the deepening of reform and opening up, China's economy has been growing rapidly for 30 years, but there are many problems in the process of economic development. The mode of economic growth, which mainly depends on investment, has been unable to meet the requirements of sustainable development in China. At the present stage, the mode of repeated construction with high energy consumption, high emission and low level in exchange for economic growth has led to more and more pressure of resources and environment in our country. This makes it an urgent task of sustainable development to change the mode of economic growth at the present stage of our country, adjust the mode of economic growth, adjust the industrial structure and then realize the economic growth. Since the reform and opening up, China's economy has made remarkable achievements, at the same time, Guizhou Province's economic development has also made remarkable achievements. However, due to natural, geographical and other reasons, Guizhou economy and the gap between the country is still huge. With the introduction of Guofa No. 2, Guizhou has ushered in a new period of economic development, and the adjustment of industrial structure is the key to its economic growth. In view of this, fiscal and taxation policies have a leverage role on the adjustment of industrial structure. The research ideas of this paper are as follows: on the basis of summarizing the corresponding theories of tax policy adjustment of industrial structure at home and abroad, this paper makes empirical analysis on the overall situation and internal structure of the three industries in Guizhou Province, and uses the corresponding empirical analysis at the same time. Then it finds out the existing problems in the tax policy of promoting industrial structure adjustment in Guizhou, and then puts forward some suggestions for promoting the adjustment of industrial structure in Guizhou on the basis of the tax policies at home and abroad to promote the adjustment of industrial structure. The overall framework of this paper is as follows: first, an overview of the relevant theories of industrial structure and tax adjustment, including the analysis of relevant theories of industrial structure, the necessity, objectives, ways and means of tax policy adjustment of industrial structure, etc. This paper analyzes the current situation of Guizhou's industrial structure and the impact of current tax policies on Guizhou's industrial structure. Thirdly, it summarizes the specific methods of adjusting industrial structure by taxation in representative countries abroad. Finally, it summarizes the corresponding experience of adjusting industrial structure by tax policy. Fourthly, according to the adjustment direction of industrial structure in Guizhou province at present, it puts forward the corresponding suggestions of tax policy to promote the adjustment of industrial structure in Guizhou province. The innovation of this paper lies in: firstly, combining the theory of industrial structure with the theory of taxation, and combing and studying the influence of tax policy on industrial structure from the aspects of demand and supply, respectively. Then it avoids the shortcoming of separating the two from the existing research. Secondly, it makes a comparative study of domestic and foreign tax policies related to industrial structure adjustment. In the selection of research methods, this paper insists on the combination of qualitative analysis and quantitative analysis, and adopts case analysis, literature research, etc. At the same time, in view of the actual situation of Guizhou province, this paper deeply analyzes the problems existing in the tax policy of Guizhou's industrial structure at the present stage, and then puts forward some policy suggestions with strong maneuverability.
【學(xué)位授予單位】：貴州財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.42;F127

【引證文獻(xiàn)】

相關(guān)博士學(xué)位論文 前2條

1 湯斌;產(chǎn)業(yè)結(jié)構(gòu)演進(jìn)的理論與實證分析[D];西南財經(jīng)大學(xué);2005年

2 孫婧麟;論稅收中性的理論與實踐[D];復(fù)旦大學(xué);2006年

相關(guān)碩士學(xué)位論文 前1條

1 余濤;促進(jìn)廣東省產(chǎn)業(yè)結(jié)構(gòu)調(diào)整的稅收政策研究[D];暨南大學(xué);2015年

本文編號：2194786