【摘要】：圍繞資源型城市可持續(xù)發(fā)展亟需實(shí)施接續(xù)產(chǎn)業(yè)替代資源開發(fā)戰(zhàn)略的客觀實(shí)際,結(jié)合大慶財(cái)稅體制實(shí)施狀況,采用調(diào)查研究、歸納總結(jié)、對(duì)比分析、邏輯推理和判斷分析等方法,剖析了大慶市財(cái)政體制和稅收體制的現(xiàn)狀及存在的問題,重點(diǎn)圍繞資源型城市經(jīng)濟(jì)轉(zhuǎn)型和可持續(xù)發(fā)展,結(jié)合國(guó)外資源型城市的財(cái)稅政策改革經(jīng)驗(yàn),進(jìn)而對(duì)大慶市本身的財(cái)稅體制進(jìn)行一系列的改革措施實(shí)施,力爭(zhēng)構(gòu)建一套適合大慶市經(jīng)濟(jì)轉(zhuǎn)型和接續(xù)替代產(chǎn)業(yè)服務(wù)型、全民創(chuàng)業(yè)扶持型以及公共事業(yè)助力型的財(cái)政增長(zhǎng)機(jī)制。全文主要分為六個(gè)部分:第一部分主要對(duì)研究背景、研究目的意義及研究的主要內(nèi)容和方法作了簡(jiǎn)單介紹;第二部分對(duì)可持續(xù)發(fā)展對(duì)財(cái)政和地方稅收體制的要求進(jìn)行了詳細(xì)分析,再結(jié)合大慶城市可持續(xù)發(fā)展面臨的困境分析出大慶市可持續(xù)發(fā)展對(duì)財(cái)稅體制的要求;第三部分結(jié)合大慶市市本級(jí)和區(qū)級(jí)財(cái)政基于“分稅制”進(jìn)行財(cái)力分配和堅(jiān)持財(cái)權(quán)與事權(quán)相統(tǒng)一原則進(jìn)行的支出安排現(xiàn)狀,根據(jù)調(diào)查獲取的相關(guān)資料和數(shù)據(jù)分析,提煉出大慶市現(xiàn)行財(cái)稅體制存在的一些問題;第四部分,根據(jù)對(duì)國(guó)外四個(gè)資源型城市的財(cái)稅體制改革實(shí)踐分析,總結(jié)出一些財(cái)稅政策改革的經(jīng)驗(yàn);第五部分基于可持續(xù)發(fā)展的大慶財(cái)稅體制改革策略,針對(duì)大慶市現(xiàn)行財(cái)稅體制存在的問題,研究促進(jìn)大慶市實(shí)現(xiàn)可持續(xù)發(fā)展的財(cái)稅政策,構(gòu)建一套適合大慶市可持續(xù)發(fā)展的財(cái)稅體制模式架構(gòu);第六部分,結(jié)論,總結(jié)出文章主要研究亮點(diǎn)和研究的不足之處。
[Abstract]:The sustainable development of resource-based cities is in urgent need of the objective reality of implementing the strategy of alternative resources development of the successive industries. Combining with the implementation of the fiscal and taxation system in Daqing, the methods of investigation, summary, comparison, logical reasoning and judgment analysis are adopted. This paper analyzes the present situation and existing problems of fiscal system and taxation system in Daqing City, focuses on the economic transformation and sustainable development of resource-based cities, and combines the experience of fiscal and taxation policy reform of foreign resource-based cities. Then carry on a series of reform measures to Daqing's fiscal and taxation system, and strive to construct a set of financial growth mechanism suitable for Daqing's economic transformation and alternative industry service type, national entrepreneurship support type and public enterprise help type. The thesis is divided into six parts: the first part mainly introduces the research background, the significance of the research purpose, the main contents and methods of the research; The second part of the sustainable development of the financial and local tax system requirements for a detailed analysis, and then combined with the difficulties faced by the sustainable development of Daqing City to analyze the financial and tax system requirements of sustainable development; The third part of Daqing City based on the "tax sharing" financial allocation and adhere to the principle of the unity of financial power and power of expenditure arrangements, according to the relevant information and data obtained from the investigation and analysis, the third part of Daqing City based on the distribution of financial resources and regional financial resources distribution and adhere to the principle of unity of financial power and administrative power. Abstract some problems existing in the current fiscal and taxation system of Daqing City; The fourth part, according to the financial and taxation system reform practice analysis of four foreign resource-based cities, summed up some fiscal and tax policy reform experience; The fifth part is based on the sustainable development of Daqing fiscal and taxation system reform strategy, aiming at the existing problems of Daqing fiscal and taxation system, the paper studies the fiscal and taxation policies to promote the sustainable development of Daqing. Constructing a set of fiscal and taxation system model framework suitable for the sustainable development of Daqing city; The sixth part, the conclusion, summarizes the main research highlights and research deficiencies.
【學(xué)位授予單位】：黑龍江八一農(nóng)墾大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.7

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