本文選題：溫州市 + 金融綜合改革�。� 參考：《浙江大學(xué)》2014年碩士論文

【摘要】：民間金融發(fā)達(dá)、民間資本活躍、民間借貸盛行一直是溫州模式的主要特征之一。自2010年國(guó)家開始收緊銀根,貨幣政策趨緊,民間借貸的后遺癥不斷顯現(xiàn),經(jīng)濟(jì)金融問題逐步發(fā)酵,如部分中小企業(yè)的資金鏈斷裂、部分企業(yè)倒閉甚至出現(xiàn)企業(yè)主“跑路”事件。2012年,國(guó)務(wù)院常務(wù)會(huì)議決定設(shè)立溫州市金融綜合改革試驗(yàn)區(qū)。要求通過體制機(jī)制創(chuàng)新,構(gòu)建與經(jīng)濟(jì)社會(huì)發(fā)展相匹配的多元化金融體系,為全國(guó)金融改革提供經(jīng)驗(yàn)。隨著溫州市金融綜合改革的深入推進(jìn),涉及的稅收問題日益凸顯,甚至成為改革的瓶頸,亟需破解。溫州金融綜合改革作為國(guó)家戰(zhàn)略,理應(yīng)有更加明確、有競(jìng)爭(zhēng)力的稅收優(yōu)惠政策支持,改革應(yīng)允許在稅收政策層面“先行先試”。 本文在概述溫州市金融綜合改革背景、進(jìn)展情況、溫州市金融業(yè)及稅收的基礎(chǔ)上,梳理了與金融改革創(chuàng)新相關(guān)的稅收政策；總結(jié)并分析了溫州市金融綜合改革過程中出現(xiàn)的民間借貸行為、民間金融組織、民間資本流動(dòng)、民營(yíng)企業(yè)發(fā)展、扶小支農(nóng)貸款等五方面存在的涉稅問題；闡述了解決這些問題的必要性以及破解相關(guān)涉稅問題要堅(jiān)持的法治性、導(dǎo)向性、創(chuàng)新性、適應(yīng)性原則；最后提出支持民間借貸行為陽(yáng)光化、民間金融組織多元化、民間資本流動(dòng)企業(yè)化、民營(yíng)企業(yè)發(fā)展規(guī)范化、降低扶小支農(nóng)高門檻等一系列具體稅收政策。 本文從金融學(xué)和稅收學(xué)等相關(guān)視角出發(fā),基于溫州金融綜合改革的相關(guān)數(shù)據(jù),采用比較研究和實(shí)證研究等方法研究溫州金融綜合改革的相關(guān)涉稅問題。當(dāng)前浙江包括全國(guó)對(duì)金融創(chuàng)新和涉稅問題的研究時(shí)間不算很長(zhǎng),主要的研究力量和理論培育,基本上集中于定性分析,能服務(wù)于溫州市乃至全國(guó)金融綜合改革的理論仍顯匱乏,本文分析提出溫州金融綜合改革中的涉稅問題和解決方案,為金融創(chuàng)新的稅制改革提供溫州實(shí)踐樣本。
[Abstract]:The folk finance is developed, the folk capital is active, the folk loan is popular all the time is one of the main characteristics of Wenzhou model. Since the country began to tighten monetary policy in 2010, monetary policy has become tighter, the sequelae of private lending have been emerging, and economic and financial problems have grown gradually, such as the breakage of the capital chain of some small and medium-sized enterprises. In 2012, the State Council executive meeting decided to set up a comprehensive financial reform pilot zone in Wenzhou. In order to provide the experience for the national financial reform, it is necessary to construct a diversified financial system that matches the economic and social development through the innovation of the system and mechanism. With the development of comprehensive financial reform in Wenzhou, the tax problems are becoming more and more prominent, even becoming the bottleneck of the reform, which needs to be solved urgently. As a national strategy, Wenzhou financial comprehensive reform should be supported by more explicit and competitive tax preferential policies, and the reform should be allowed to "try first" at the level of tax policy. On the basis of summarizing the background, progress, financial industry and tax revenue of Wenzhou City, this paper combs the tax policies related to financial reform and innovation. This paper summarizes and analyzes the tax-related problems existing in the process of comprehensive financial reform in Wenzhou, such as private lending behavior, private financial organizations, private capital flow, private enterprise development, and supporting small agricultural loans. The necessity of solving these problems and the rule of law, guidance, innovation and adaptability to solve the related tax-related problems are expounded. Private capital flows into enterprises, private enterprises develop standardization, reduce the high threshold of supporting small agriculture, and a series of specific tax policies. From the perspective of finance and taxation, based on the relevant data of Wenzhou financial comprehensive reform, this paper uses comparative research and empirical research methods to study the relevant tax issues of Wenzhou financial comprehensive reform. At present, the research time on financial innovation and tax-related issues in Zhejiang Province, including the whole country, is not very long. The main research forces and theoretical cultivation are basically focused on qualitative analysis, and the theory that can serve the comprehensive financial reform in Wenzhou and even the whole country is still lacking. This paper analyzes and puts forward the tax-related problems and solutions in the comprehensive financial reform of Wenzhou, which provides Wenzhou practical samples for the tax system reform of financial innovation.
【學(xué)位授予單位】：浙江大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42;F832.7

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