本文選題：湘西經(jīng)濟(jì)開發(fā)區(qū) + 稅收��； 參考：《湘潭大學(xué)》2013年碩士論文

【摘要】：稅收優(yōu)惠政策是重要的經(jīng)濟(jì)杠桿，是經(jīng)濟(jì)發(fā)展的重要助推器，在扶持和推動(dòng)地區(qū)經(jīng)濟(jì)，促進(jìn)區(qū)域協(xié)調(diào)發(fā)展方面發(fā)揮著重要作用。湘西地區(qū)作為湖南相對(duì)落后和欠發(fā)達(dá)地帶，具有獨(dú)特的自然資源和生態(tài)環(huán)境，在全省區(qū)域協(xié)調(diào)發(fā)展的格局中具有特殊地位，在富民強(qiáng)省、全面建設(shè)小康社會(huì)的進(jìn)程中具有基礎(chǔ)地位，在經(jīng)濟(jì)結(jié)構(gòu)升級(jí)調(diào)整、實(shí)現(xiàn)可持續(xù)發(fā)展中具有戰(zhàn)略地位。現(xiàn)在湘西經(jīng)濟(jì)開發(fā)區(qū)正處于剛起步階段，基礎(chǔ)設(shè)施建設(shè)、產(chǎn)業(yè)項(xiàng)目建設(shè)，包括整體投資環(huán)境等都需要政府扶持。對(duì)湘西經(jīng)濟(jì)開發(fā)區(qū)而言，實(shí)施稅收優(yōu)惠政策主要是為吸引投資，創(chuàng)造寬松投資環(huán)境，拓寬籌資渠道，擴(kuò)大招商引資規(guī)模，積極吸納社會(huì)資金參與湘西地區(qū)開發(fā)，其次通過稅收減免等優(yōu)惠形式有選擇、有重點(diǎn)地引進(jìn)投資項(xiàng)目，使用稅收優(yōu)惠的長期效應(yīng)，達(dá)到調(diào)整產(chǎn)業(yè)結(jié)構(gòu)，促進(jìn)資源優(yōu)化配置的目的，從而綜合帶動(dòng)湘西經(jīng)濟(jì)協(xié)調(diào)發(fā)展。同時(shí)為本地民族企業(yè)提供更多的發(fā)展機(jī)會(huì)，使它們?cè)谫Y金實(shí)力、管理水平、技術(shù)能力、員工素質(zhì)等方面趨于弱勢的情況下，競爭力得到加強(qiáng)，并能夠盡快擔(dān)負(fù)起帶動(dòng)民族經(jīng)濟(jì)發(fā)展的使命。故而，稅收優(yōu)惠政策的支持是政府促進(jìn)湘西經(jīng)濟(jì)區(qū)發(fā)展的重要手段。 本文從公共政策系統(tǒng)分析的角度對(duì)促進(jìn)湘西經(jīng)濟(jì)開發(fā)區(qū)發(fā)展的稅收優(yōu)惠政策進(jìn)行研究，致力于探討稅收優(yōu)惠政策對(duì)湘西經(jīng)濟(jì)開發(fā)區(qū)發(fā)展的影響，并進(jìn)一步分析我國現(xiàn)行的稅收優(yōu)惠政策及其利弊，審視稅收優(yōu)惠政策制定、執(zhí)行過程，找出湘西經(jīng)濟(jì)開發(fā)區(qū)實(shí)施各項(xiàng)稅收優(yōu)惠政策中存在的問題及影響，提出通過優(yōu)化稅收優(yōu)惠政策扶持和促進(jìn)湘西經(jīng)濟(jì)開發(fā)區(qū)發(fā)展的建議。本文主要分為五個(gè)部分，內(nèi)容概要如下： 第一部分是引言。主要介紹了本文主要研究的問題與研究背景、研究目的與意義，以及對(duì)國內(nèi)外相關(guān)成果的動(dòng)態(tài)綜述。 第二部分是稅收優(yōu)惠和稅收優(yōu)惠政策的涵義。分別闡述了稅收優(yōu)惠、稅收優(yōu)惠政策的不同內(nèi)涵，以及稅收優(yōu)惠的形式、稅收優(yōu)惠政策的分類，并分析了影響稅收優(yōu)惠政策的主要因素。 第三部分是實(shí)證分析。介紹了湘西開發(fā)區(qū)現(xiàn)行稅收優(yōu)惠政策的相關(guān)落實(shí)情況，，并對(duì)湘西經(jīng)濟(jì)開發(fā)區(qū)現(xiàn)行稅收優(yōu)惠政策存在的問題及其原因進(jìn)行了分析。 第四部分是比較分析。對(duì)民族地區(qū)的稅收優(yōu)惠政策以及各類經(jīng)濟(jì)開發(fā)區(qū)的稅收優(yōu)惠政策進(jìn)行了比較分析。 第五部分是關(guān)于完善湘西經(jīng)濟(jì)開發(fā)區(qū)現(xiàn)行稅收優(yōu)惠政策的建議。首先提出了完善湘西經(jīng)濟(jì)開發(fā)區(qū)稅收優(yōu)惠政策的必要性，在此以及前文的基礎(chǔ)上闡述了完善湘西經(jīng)濟(jì)開發(fā)區(qū)稅收優(yōu)惠政策的若干建議。
[Abstract]:Tax preferential policy is an important economic lever and an important booster for economic development. It plays an important role in supporting and promoting regional economy and promoting regional coordinated development. As a relatively backward and underdeveloped region of Hunan, Xiangxi region has its unique natural resources and ecological environment, and has a special position in the pattern of regional coordinated development of the province, and it has a special position in enriching the people and strengthening the province. In the process of building a well-off society in an all-round way, it has a basic position and a strategic position in the upgrading and adjustment of economic structure and the realization of sustainable development. Now Xiangxi Economic Development Zone is just in its infancy. Infrastructure construction, industrial project construction, including the overall investment environment, all need government support. For the Xiangxi Economic Development Zone, the main purpose of implementing preferential tax policies is to attract investment, create a relaxed investment environment, broaden the channels for raising funds, expand the scale of attracting investment, and actively attract social funds to participate in the development of the western Hunan region. Secondly, through the preferential forms such as tax relief and reduction, we can introduce investment projects and use the long-term effect of tax preference to adjust the industrial structure and promote the optimal allocation of resources, so as to comprehensively promote the coordinated development of Xiangxi economy. At the same time, it will provide more development opportunities for local national enterprises, so that their competitiveness will be strengthened when their capital strength, management level, technical ability, staff quality and so on tend to be weak. And as soon as possible to shoulder the mission of driving the national economic development. Therefore, the support of preferential tax policy is an important means for the government to promote the development of Xiangxi Economic Zone. This paper studies the preferential tax policy to promote the development of Xiangxi Economic Development Zone from the perspective of public policy system analysis, and devotes itself to discussing the influence of the tax preferential policy on the development of Xiangxi Economic Development Zone. And further analyze the current tax preferential policy and its advantages and disadvantages in our country, examine the process of making and implementing the tax preferential policy, and find out the problems and influence in the implementation of various tax preferential policies in Xiangxi Economic Development Zone. Some suggestions are put forward to support and promote the development of Xiangxi Economic Development Zone by optimizing the preferential tax policy. This paper is divided into five parts, the content is summarized as follows: The first part is the introduction. This paper mainly introduces the main research issues and research background, research purpose and significance, as well as the domestic and foreign related results of the dynamic review. The second part is the meaning of tax preference and tax preferential policy. This paper expounds the different connotations of tax preference, tax preferential policy, the form of tax preference, the classification of tax preferential policy, and analyzes the main factors influencing the preferential tax policy. The third part is empirical analysis. This paper introduces the implementation of the current preferential tax policy in Xiangxi Development Zone, and analyzes the existing problems and reasons of the current preferential tax policy in Xiangxi Economic Development Zone. The fourth part is comparative analysis. The tax preferential policies in minority areas and various economic development zones are compared and analyzed. The fifth part is about the suggestion of perfecting the current preferential tax policy of Xiangxi Economic Development Zone. At first, the author puts forward the necessity of perfecting the preferential tax policy of Xiangxi Economic Development Zone, and on the basis of the above, expounds some suggestions on how to perfect the preferential tax policy of Xiangxi Economic Development Zone.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F812.7;F127

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