本文選題：稅收優(yōu)惠政策 + 內(nèi)陸開放��； 參考：《寧夏大學(xué)》2014年碩士論文

【摘要】：稅收優(yōu)惠政策是國(guó)家借助稅收杠桿作用對(duì)經(jīng)濟(jì)活動(dòng)進(jìn)行宏觀調(diào)控的一種手段,是主權(quán)國(guó)家為減輕企業(yè)負(fù)擔(dān),吸引外商投資,縮小貧富差距,調(diào)整產(chǎn)業(yè)結(jié)構(gòu)等目的而制定的一項(xiàng)基本經(jīng)濟(jì)政策。在寧夏被設(shè)為內(nèi)陸開放型經(jīng)濟(jì)試驗(yàn)區(qū)的重要戰(zhàn)略時(shí)期,探索符合“先行先試”精神要求的稅收優(yōu)惠政策顯得格外重要。本文正是基于以上背景來展開研究的。首先,對(duì)我國(guó)的稅收政策進(jìn)行了宏觀概述,通過數(shù)據(jù)分析了解到我國(guó)稅收政策的整體實(shí)施情況,借助協(xié)整分析方法說明了我國(guó)稅收與經(jīng)濟(jì)增長(zhǎng)、宏觀稅負(fù)與經(jīng)濟(jì)增長(zhǎng)率的關(guān)系。其次,基于西部大開發(fā)、民族自治和銀川綜合保稅區(qū)的視角梳理了寧夏當(dāng)前的稅收優(yōu)惠政策,并對(duì)其減免落實(shí)情況進(jìn)行了說明。再次,運(yùn)用協(xié)整分析方法研究了寧夏稅收與經(jīng)濟(jì)增長(zhǎng)、宏觀稅負(fù)與經(jīng)濟(jì)增長(zhǎng)率的關(guān)系,并與全國(guó)的情況進(jìn)行了比較,論述了稅收優(yōu)惠政策對(duì)寧夏經(jīng)濟(jì)八大方面帶來的具體影響,并找到了現(xiàn)行稅收優(yōu)惠政策存在的不足。最后,針對(duì)寧夏當(dāng)前稅收優(yōu)惠政策存在的不足提出了一系列符合時(shí)宜的政策建議。
[Abstract]:The preferential tax policy is a means for the state to carry out macroeconomic regulation and control of economic activities with the help of tax leverage. It is a means for sovereign countries to reduce the burden on enterprises, attract foreign investment, and narrow the gap between the rich and the poor. A basic economic policy formulated for the purpose of readjusting the industrial structure. In the important strategic period of Ningxia being set up as the inland open economic experimental area, it is very important to explore the preferential tax policy which accords with the spirit of "first trial". This paper is based on the above background to carry out the research. First of all, it gives a macro overview of the tax policy of our country, and finds out the overall implementation of the tax policy through the data analysis, and explains the relationship between the tax revenue and the economic growth, the macro tax burden and the economic growth rate with the help of the co-integration analysis method. Secondly, based on the western development, national autonomy and Yinchuan comprehensive bonded area, this paper combs the current preferential tax policies in Ningxia, and explains the implementation of the exemption and reduction. Thirdly, the paper studies the relationship between tax revenue and economic growth, macro tax burden and economic growth rate by using cointegration analysis method, and compares with the situation of the whole country, and discusses the concrete influence of preferential tax policy on the eight aspects of Ningxia economy. And found the existing tax preferential policy shortcomings. Finally, the paper puts forward a series of timely policy suggestions in view of the deficiency of Ningxia's current preferential tax policy.
【學(xué)位授予單位】：寧夏大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

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本文編號(hào)：2001413