本文選題：煙花爆竹　切入點(diǎn)：地方稅收　出處：《湖南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：瀏陽市生產(chǎn)煙花爆竹，久負(fù)盛名，源遠(yuǎn)流長，素有“花炮之鄉(xiāng)”的美譽(yù)，瀏陽花炮是“世界知名品牌”和“中國馳名商標(biāo)”。煙花爆竹業(yè)是瀏陽市的傳統(tǒng)主導(dǎo)產(chǎn)業(yè)，發(fā)展迅速，年總產(chǎn)值和創(chuàng)稅總額都呈現(xiàn)出逐年遞增、規(guī)模越來越大的趨勢。但是，鑒于行業(yè)的特殊性和所征稅種的多樣性，行業(yè)地方稅收收入相對(duì)較少。然而，地方稅收作為地方政府收入的主要形式，對(duì)當(dāng)?shù)亟?jīng)濟(jì)發(fā)展影響極大，尤其是與當(dāng)?shù)刂鲗?dǎo)產(chǎn)業(yè)的發(fā)展息息相關(guān)。所以，瀏陽市煙花爆竹行業(yè)地方稅收負(fù)擔(dān)的調(diào)研分析，對(duì)該行業(yè)的發(fā)展和該地區(qū)地方稅收收入的增長具有重要的理論價(jià)值和深遠(yuǎn)的現(xiàn)實(shí)意義。 本調(diào)研報(bào)告立足于瀏陽市煙花爆竹行業(yè)地方稅收收入，通過實(shí)地調(diào)查的形式，采取科學(xué)調(diào)研與綜合分析的方法，對(duì)瀏陽市煙花爆竹行業(yè)發(fā)展和稅收負(fù)擔(dān)進(jìn)行分析研究，運(yùn)用衡量中觀稅收負(fù)擔(dān)狀況指標(biāo)中的地區(qū)稅收負(fù)擔(dān)率和行業(yè)稅收負(fù)擔(dān)率的計(jì)算公式，以及微觀稅收負(fù)擔(dān)狀況中各分稅種的相應(yīng)衡量指標(biāo)，將調(diào)研中所收集到的數(shù)據(jù)資料，如瀏陽市煙花爆竹行業(yè)GDP和行業(yè)稅收收入、瀏陽市GDP和瀏陽市稅收總額，以及瀏陽市煙花爆竹行業(yè)銷售收入和各分稅種稅收總額等，進(jìn)行整理、計(jì)算、統(tǒng)計(jì)和科學(xué)分析，歸納出瀏陽市煙花爆竹行業(yè)發(fā)展和地方稅收負(fù)擔(dān)中存在的主要問題，并針對(duì)性地嘗試提出一些解決方案，，最后在有利于當(dāng)?shù)卣贫ê侠淼漠a(chǎn)業(yè)規(guī)劃和稅收引導(dǎo)政策的基礎(chǔ)上，系統(tǒng)地提出既促進(jìn)行業(yè)發(fā)展又優(yōu)化地方稅收收入管理的相關(guān)政策建議。
[Abstract]:The production of fireworks and firecrackers in Liuyang City has a long history and is known as the "hometown of fireworks". Liuyang fireworks is a "world famous brand" and "a well-known trademark of China." fireworks and firecrackers are the traditional leading industries in Liuyang, which are developing rapidly. The annual gross product and the total tax revenue are increasing year by year and the scale is increasing. However, because of the particularity of the industry and the diversity of the taxable species, the local tax revenue of the industry is relatively small. As the main form of local government revenue, local taxation has a great impact on local economic development, especially closely related to the development of local leading industries. Therefore, the investigation and analysis of the local tax burden of the fireworks and firecrackers industry in Liuyang City, It has important theoretical value and profound practical significance for the development of the industry and the growth of local tax revenue in this area. This research report is based on the local tax revenue of fireworks and firecrackers industry in Liuyang City, and through the form of field investigation, the development and tax burden of fireworks and firecrackers industry in Liuyang City are analyzed and studied by scientific investigation and comprehensive analysis method. Using the calculation formula of the regional tax burden rate and the industry tax burden rate, and the corresponding measurement indexes of the micro tax burden status, the data collected in the survey are analyzed. For example, the GDP and tax revenue of the fireworks and firecracker industry in Liuyang, the total tax revenue of GDP and Liuyang in Liuyang, the sales income of the fireworks and firecracker industry in Liuyang and the total tax revenue of various tax categories are collated, calculated, counted and analyzed scientifically. The main problems existing in the development of fireworks and firecrackers industry and the local tax burden in Liuyang City are summarized, and some solutions are proposed. Finally, on the basis of making reasonable industrial planning and tax guidance policies for the local government, Some policy suggestions are put forward to promote the development of industry and optimize the management of local tax revenue.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42;F426.8

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