本文選題：民族貧困地區(qū) + 產(chǎn)業(yè)結(jié)構(gòu)升級(jí)��； 參考：《湖南大學(xué)》2014年碩士論文

【摘要】：經(jīng)濟(jì)是稅收的基礎(chǔ)，只有合理的產(chǎn)業(yè)結(jié)構(gòu)才能促進(jìn)經(jīng)濟(jì)又好又快的發(fā)展，經(jīng)濟(jì)的良好運(yùn)行才能夠保證地方稅源的穩(wěn)定。保亭縣作為國(guó)家重點(diǎn)貧困縣，同時(shí)又是少數(shù)民族自治縣，經(jīng)濟(jì)基礎(chǔ)極為薄弱。民族貧困地區(qū)的經(jīng)濟(jì)建設(shè)是海南經(jīng)濟(jì)建設(shè)的重要組成部分，海南全面建設(shè)國(guó)際旅游島使得保亭縣迎來(lái)了歷史最好的發(fā)展機(jī)遇，為保亭縣的產(chǎn)業(yè)結(jié)構(gòu)升級(jí)提供了條件。對(duì)于保亭縣這樣的民族貧困地區(qū)來(lái)說(shuō)，在對(duì)產(chǎn)業(yè)結(jié)構(gòu)進(jìn)行升級(jí)調(diào)整時(shí)，關(guān)鍵是要認(rèn)清自身的優(yōu)勢(shì)，尋找自身特色產(chǎn)業(yè)，并將特色產(chǎn)業(yè)培育為主導(dǎo)產(chǎn)業(yè)，培育結(jié)構(gòu)合理，優(yōu)勢(shì)明顯且?guī)в械胤教厣牡胤蕉愒�，從而夯�?shí)地方稅源基礎(chǔ)，以達(dá)到地方稅源建設(shè)的目的。 本文以地方稅源建設(shè)為主導(dǎo)，從產(chǎn)業(yè)結(jié)構(gòu)升級(jí)的角度出發(fā)，通過(guò)對(duì)保亭縣產(chǎn)業(yè)結(jié)構(gòu)和地方稅源結(jié)構(gòu)的現(xiàn)狀進(jìn)行考察，發(fā)現(xiàn)保亭縣地稅收入過(guò)于依賴第三產(chǎn)業(yè)中的房地產(chǎn)業(yè)以及第二產(chǎn)業(yè)中的建筑業(yè)，未能夠充分利用自身作為農(nóng)業(yè)大縣的優(yōu)勢(shì)，這種產(chǎn)業(yè)結(jié)構(gòu)上的不合理也直接反映在稅源結(jié)構(gòu)上來(lái)，主要表現(xiàn)為稅源結(jié)構(gòu)較為單一，稅源的構(gòu)成主要以傳統(tǒng)產(chǎn)業(yè)的稅源為主。接著為了進(jìn)一步說(shuō)明產(chǎn)業(yè)結(jié)構(gòu)與地方稅源結(jié)構(gòu)的關(guān)系，，采用了規(guī)范分析和實(shí)證分析相結(jié)合的方法，引入產(chǎn)業(yè)稅收彈性系數(shù)、稅收協(xié)調(diào)系數(shù)、產(chǎn)業(yè)稅負(fù)三個(gè)指標(biāo)和一個(gè)模型，從多個(gè)角度對(duì)產(chǎn)業(yè)結(jié)構(gòu)升級(jí)與地方稅源建設(shè)之間的相互關(guān)系進(jìn)行分析；最后在得出相關(guān)結(jié)論的基礎(chǔ)上，結(jié)合保亭縣自身的特色，從產(chǎn)業(yè)結(jié)構(gòu)升級(jí)的角度來(lái)探討加強(qiáng)民族貧困地區(qū)的地方稅源建設(shè)的政策建議。
[Abstract]:Economy is the basis of taxation, only a reasonable industrial structure can promote the development of economy well and quickly, and the good operation of economy can guarantee the stability of local tax sources. Baoting County as a national key poverty county, but also a minority autonomous county, the economic base is extremely weak. The economic construction of the poverty-stricken areas is an important part of Hainan's economic construction. The comprehensive construction of the international tourism island in Hainan makes Baoting County welcome the best development opportunity in history and provides the conditions for upgrading the industrial structure of Baoting County. For the poverty-stricken areas such as Baoting County, when upgrading and adjusting the industrial structure, the key is to recognize their own advantages, to find their own characteristic industries, and to cultivate the characteristic industries as the leading industries, so that the cultivation structure is reasonable. The advantage is obvious and has the local characteristic local tax source, thus compacts the local tax source foundation, in order to achieve the local tax source construction goal. Based on the construction of local tax sources and the upgrading of industrial structure, this paper investigates the present situation of industrial structure and local tax source structure in Baoting County. It is found that the revenue of local tax in Baoting County is too dependent on the real estate industry in the tertiary industry and the construction industry in the secondary industry, and has not been able to make full use of its advantages as a big agricultural county. The irrational structure of this industry is also reflected directly in the structure of tax sources, which is mainly manifested in the single structure of tax sources, which is mainly composed of the tax sources of traditional industries. Then in order to further explain the relationship between the industrial structure and the local tax source structure, the paper adopts the method of combining normative analysis and empirical analysis, and introduces three indexes and a model of industry tax elasticity coefficient, tax coordination coefficient, industry tax burden. The relationship between the upgrading of industrial structure and the construction of local tax sources is analyzed from several angles. Finally, on the basis of the relevant conclusions, combined with the characteristics of Baoting County, From the angle of upgrading industrial structure, this paper discusses the policy suggestions on strengthening the construction of local tax sources in the poverty-stricken areas.
【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)】：F127;F812.42

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