本文選題：能源型企業(yè) + 國有企業(yè)�。� 參考：《吉林大學(xué)》2015年碩士論文

【摘要】：2007年國家開始對(duì)國有企業(yè)收取國有資本收益，2009年實(shí)行國有股減持轉(zhuǎn)入社保基金的政策，2010年和2014年兩次擴(kuò)大國有資本收益征收范圍和比例。黨的十八屆三中全會(huì)審議通過了《中共中央關(guān)于全面深化改革若干重大問題的決定》，《決定》中提出：完善國有資本經(jīng)營預(yù)算制度，提高國有資本收益上繳公共財(cái)政比例，2020年提高到30%，更多用于保障和改善民生。一系列的舉措反映了政府對(duì)于提高國有企業(yè)財(cái)政貢獻(xiàn)的要求。因此思考這其中存在的問題和對(duì)策是很有必要的。 本文以租金理論分析了中國國有資本收益上繳中存在的大量租稅利不分的情況，并以能源型國有企業(yè)為重點(diǎn)分析了中國能源型國有企業(yè)欠繳國家的土地租金、礦產(chǎn)資源租金，以委托代理理論分析了國有資本收益上繳中國資委的角色問題和國有資本收益上繳路徑阻礙問題。中國是以公有制經(jīng)濟(jì)為主體的國家，國有企業(yè)改革關(guān)乎國家改革大局，而國有資本收益改革則是事關(guān)收入分配社會(huì)公平的大事，因此國有企業(yè)國有資本收益分配制度的改革完善非常重要。本文基于理論和實(shí)證分析建議從如下方面完善：建立財(cái)政完整性視角下的“租稅利”機(jī)制，完善國有資本經(jīng)營預(yù)算，科學(xué)合理制定而不是盲目提高國有資本收益上繳比例，擴(kuò)大征收范圍減少征收代理層級(jí)，，更多將國有資本收益用于公共財(cái)政。
[Abstract]:In 2007, the state began to collect state-owned capital income from state-owned enterprises, and in 2009, the policy of reducing state-owned shares into social security fund was implemented. In 2010 and 2014, the scope and proportion of state-owned capital income collection were expanded twice.The third Plenary session of the 18th CPC Central Committee deliberated and adopted the "decision of the CPC Central Committee on several important issues in comprehensively deepening Reform," in which it was proposed that the budget system for the management of state-owned capital should be improved.Increase the proportion of state-owned capital income to public finance to 30% by 2020, and use it to protect and improve people's livelihood.A series of measures reflect the government's demand to increase the financial contribution of state-owned enterprises.Therefore, it is necessary to think about the existing problems and countermeasures.Based on rent theory, this paper analyzes the situation of large amount of rent and tax interest in the return of state-owned capital in China, and focuses on the state-owned enterprises of energy type to analyze the land rent and the rent of mineral resources that the state-owned enterprise of energy type owes to the state.Based on the principal-agent theory, this paper analyzes the role of SASAC and the obstruction of state-owned capital income.China is a country with the public ownership economy as the main body. The reform of state-owned enterprises is related to the overall situation of national reform, while the reform of state-owned capital gains is a matter of great importance to the social equity of income distribution.So the reform and perfection of the state-owned capital income distribution system is very important.Based on the theoretical and empirical analysis, this paper proposes to improve from the following aspects: to establish the "tax benefit" mechanism from the perspective of financial integrity, to perfect the state-owned capital operating budget, to formulate scientifically and reasonably rather than blindly increase the proportion of state-owned capital income to be handed over.Expand the scope of collection and reduce the level of collection agents, more state-owned capital income to public finance.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F276.1

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