本文選題：產業(yè)結構　切入點：優(yōu)化升級　出處：《山東大學》2013年碩士論文　論文類型：學位論文

【摘要】：改革開放以來,我國的經濟得到了飛速發(fā)展,相應的經濟結構也發(fā)生了一系列改變,產業(yè)結構也在不斷調整、逐步優(yōu)化,正向著合理化的方向發(fā)展。但是,與發(fā)達工業(yè)化國家相比,我國產業(yè)結構仍存在很多問題,主要有產業(yè)結構不合理、結構升級緩慢、三次產業(yè)間勞動生產率差距擴大、第三產業(yè)發(fā)展滯后、能源效益差等�！笆濉币�(guī)劃綱要提出,要堅持把經濟結構戰(zhàn)略性調整作為加快轉變經濟發(fā)展方式的主攻方向,進一步提升制造業(yè)核心競爭力,發(fā)展戰(zhàn)略性新興產業(yè),加快發(fā)展服務業(yè),促進經濟增長向依靠第一、二、三產業(yè)協(xié)同帶動轉變。 隨著我國市場經濟體制的逐步完善和規(guī)范,稅收作為調節(jié)經濟杠桿的作用日漸突出,稅收政策對于一國和地區(qū)產業(yè)結構的調整及優(yōu)化升級具有舉足輕重的作用。研究證明,針對當前產業(yè)結構的變動趨勢,制定和完善科學合理的稅收政策體系,才能有效地推動產業(yè)結構的調整與優(yōu)化升級。 本文以濟寧市產業(yè)結構變遷為例,選取稅收政策獨特視角,從產業(yè)結構與稅收政策的密切聯系為出發(fā)點,將現行稅收政策與具體實踐工作結合起來,深入分析了濟寧市經濟運行的基本情況及其產業(yè)結構發(fā)展的特點及問題,從需求與供給兩個方面系統(tǒng)、詳細地分析了稅收政策對產業(yè)結構調整的影響,并對濟寧市產業(yè)發(fā)展過程中存在的問題做出分析,借鑒國外先進經驗的基礎上,從稅收政策的角度提出促進產業(yè)構優(yōu)化升級的針對性建議。
[Abstract]:Since the reform and opening up, the economy of our country has developed rapidly, the corresponding economic structure has also undergone a series of changes, the industrial structure has been constantly adjusted, gradually optimized, and is developing in the direction of rationalization. Compared with the developed industrialized countries, there are still many problems in China's industrial structure, such as unreasonable industrial structure, slow structural upgrading, widening labor productivity gap among three industries, and lagging behind in the development of the tertiary industry. Energy efficiency is poor, etc. The outline of the 12th Five-Year Plan proposes that the strategic adjustment of economic structure should be taken as the main direction of attack in speeding up the transformation of the mode of economic development, so as to further enhance the core competitiveness of the manufacturing industry and develop strategic emerging industries. Speed up the development of service industries and promote economic growth to rely on the first, second, and third industries. With the gradual improvement and standardization of the market economy system in our country, the role of tax as an economic lever is becoming more and more prominent. The tax policy plays an important role in the adjustment and optimization of the industrial structure of a country and a region. According to the changing trend of current industrial structure, we can effectively promote the adjustment and optimization of industrial structure by formulating and perfecting a scientific and reasonable tax policy system. This paper takes the industrial structure change of Jining as an example, selects the unique angle of view of tax policy, starting from the close relation between industrial structure and tax policy, combines the current tax policy with the concrete practice work. This paper deeply analyzes the basic situation of Jining's economic operation and the characteristics and problems of its industrial structure development, and analyzes in detail the influence of tax policy on the adjustment of industrial structure from the two aspects of demand and supply. Based on the analysis of the problems existing in the process of industrial development in Jining, and on the basis of the advanced experience of foreign countries, the paper puts forward some suggestions to promote the optimization and upgrading of industrial structure from the perspective of tax policy.
【學位授予單位】：山東大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F127;F812.7

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