本文選題：海洋經濟　切入點：海洋產業(yè)　出處：《上海海關學院》2017年碩士論文

【摘要】：中國既是陸地大國,又是海洋大國。海洋產業(yè)是海洋經濟的外在表現形式,已經成為擴大國民經濟發(fā)展空間的重要力量。產業(yè)結構的優(yōu)劣和經濟發(fā)展的狀況密切相關,同樣,合理的海洋產業(yè)結構可以保障海洋經濟的快速發(fā)展。但是,現階段我國的海洋經濟產業(yè)結構卻存在著一些問題,例如海洋產業(yè)同構化現象明顯、傳統產業(yè)比重偏大、區(qū)域創(chuàng)新能力發(fā)揮不夠充分。所以,為了海洋經濟更好的發(fā)展,增強我國海洋經濟的核心競爭力,必須調整我國的海洋產業(yè)結構,使海洋產業(yè)達到合理化、高效化和高度化的要求,提高海洋高技術產業(yè)的比重,創(chuàng)新驅動發(fā)展,實現海洋產業(yè)的集約發(fā)展和規(guī)模生產。海洋經濟產業(yè)結構的升級是以基于技術進步為基礎,使海洋產業(yè)結構從低水平轉化成高水平,海洋傳統產業(yè)順利轉型升級,大力發(fā)展海洋新興產業(yè),開發(fā)海洋未來產業(yè),這是基于經濟發(fā)展邏輯的過程。稅收在海洋經濟產業(yè)結構優(yōu)化過程中發(fā)揮出特有的作用,其中的理論依據主要有公共物品理論和稅收乘數理論。具體來說,政府可以通過采取稅收優(yōu)惠政策、財政支出方式等手段共同引導海洋產業(yè)結構的轉型升級。單獨靠市場的作用不能解決目前海洋產業(yè)結構中出現的問題,所以,必須發(fā)揮政府的引導作用,利用稅收相關政策對海洋經濟產業(yè)結構的調節(jié)作用。本文分析了現行我國促進海洋經濟產業(yè)結構的稅收政策存在的不足,例如稅收政策的“海洋產業(yè)導向性”不強,稅收優(yōu)惠方式較為單一,稅收政策的配套措施有待進一步完善。接下來本文系統闡述了四個發(fā)達沿海國家對于促進海洋產業(yè)結構優(yōu)化的相關稅收政策,借鑒了發(fā)達國家的經驗,得到一些啟示,即稅收政策要落實到具體的海洋產業(yè),采取多種稅收優(yōu)惠手段,稅收政策與其他財政手段相結合。最后本文提出了有利于促進我國海洋產業(yè)結構優(yōu)化的稅收政策建議,按照具體的海洋產業(yè)實施相關稅收政策和配套措施。海洋第一產業(yè)要加大財政支持,進行價格補貼;海洋第二產業(yè),可以通過稅收返還、發(fā)展專項資金、投資補貼等方式促進不同的海洋新興產業(yè)發(fā)展;海洋第三產業(yè),則要降低稅率、財政支出發(fā)展特色項目。此外,稅收要實現優(yōu)惠方式多元化,例如研發(fā)費用的稅前加計扣除、高新技術設備加速折舊、降低增值稅稅率促進現代海洋服務業(yè)的發(fā)展以及個人所得稅的減免等方式,通過多種政策的協調配合,實現海洋經濟產業(yè)結構優(yōu)化。
[Abstract]:China is not only a land power but also a marine power. Marine industry is an external manifestation of the marine economy and has become an important force in expanding the space for the development of the national economy. The advantages and disadvantages of the industrial structure are closely related to the state of economic development. A reasonable marine industrial structure can guarantee the rapid development of marine economy. However, there are some problems in the marine economic industrial structure of our country at present. For example, the phenomenon of isomorphism of marine industry is obvious, and the proportion of traditional industry is on the high side. Therefore, in order to better develop the marine economy and strengthen the core competitiveness of our country's marine economy, we must adjust the marine industrial structure of our country and make the marine industry reasonable. The requirement of high efficiency and high level, raising the proportion of marine high-tech industry, driving the development of innovation, realizing the intensive development and scale production of marine industry, and upgrading the industrial structure of marine economy are based on technological progress. To transform the marine industrial structure from a low level to a high level, to smoothly transform and upgrade the traditional marine industry, to vigorously develop the new marine industry and to develop the marine future industry, This is a process based on the logic of economic development. Taxation plays a unique role in the process of optimizing the industrial structure of marine economy. The theoretical basis is mainly based on the theory of public goods and the theory of tax multiplier. The government can jointly guide the transformation and upgrading of the marine industrial structure by adopting preferential tax policies, fiscal expenditure and other means. Relying solely on the role of the market cannot solve the problems existing in the current marine industrial structure, so, It is necessary to give full play to the guiding role of the government and to make use of the tax related policies to regulate the industrial structure of the marine economy. This paper analyzes the shortcomings of the existing tax policies in promoting the industrial structure of the marine economy in China. For example, the "marine industry orientation" of the tax policy is not strong, and the mode of tax preference is relatively simple. The supporting measures of tax policy need to be further improved. Next, this paper systematically expounds the relevant tax policies of four developed coastal countries to promote the optimization of marine industrial structure, and draws lessons from the experience of developed countries and gets some enlightenment. That is to say, the tax policy should be implemented to the specific marine industry, adopt various tax preferential measures, and combine the tax policy with other financial means. Finally, this paper puts forward some tax policy suggestions which are conducive to promoting the optimization of the marine industrial structure of our country. In accordance with the specific marine industry, it is necessary to implement relevant tax policies and supporting measures. The marine primary industry should increase financial support and carry out price subsidies; the marine secondary industry may develop special funds through tax returns. Investment subsidies and other ways to promote the development of different marine emerging industries; marine tertiary industry, it is necessary to reduce the tax rate, fiscal expenditure development characteristics of projects. In addition, tax incentives to achieve diversification, such as research and development costs of pre-tax plus deductions, The high-tech equipment accelerates depreciation, reduces the value-added tax rate to promote the development of the modern marine service industry and the individual income tax reduction and so on, through the coordination of various policies, realizes the marine economy industrial structure optimization.
【學位授予單位】：上海海關學院
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：P74;F812.42

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