發(fā)布時間：2018-06-03 22:49

  本文選題：黑龍江 + 產(chǎn)業(yè)結(jié)構(gòu)�。� 參考：《哈爾濱商業(yè)大學(xué)》2013年碩士論文

【摘要】：產(chǎn)業(yè)結(jié)構(gòu)調(diào)整是經(jīng)濟結(jié)構(gòu)調(diào)整中的主要組成部分,與經(jīng)濟增長密切相關(guān),對平衡社會總供給和總需求有著重要的作用。合理的產(chǎn)業(yè)結(jié)構(gòu)變遷有利于國民經(jīng)濟的有序協(xié)調(diào)發(fā)展和社會生產(chǎn)效益的提高。因此,許多國家都積極實施適當?shù)漠a(chǎn)業(yè)結(jié)構(gòu)政策以規(guī)范產(chǎn)業(yè)結(jié)構(gòu)的不合理演進或縮短產(chǎn)業(yè)結(jié)構(gòu)的演進進程,加快本國產(chǎn)業(yè)結(jié)構(gòu)調(diào)整的步伐,最終實現(xiàn)經(jīng)濟增長。改革開放至今,我國也制定了大量的產(chǎn)業(yè)政策,其中包括了一系列的稅收政策,但是,對于稅收政策對我國產(chǎn)業(yè)結(jié)構(gòu)調(diào)整的實際影響效果,卻鮮有學(xué)者進行細致系統(tǒng)的研究分析。這就需要將產(chǎn)業(yè)結(jié)構(gòu)理論和稅收理論有機結(jié)合,對稅收政策影響產(chǎn)業(yè)結(jié)構(gòu)調(diào)整的實際效應(yīng)進行系統(tǒng)地研究分析,進而提出促進產(chǎn)業(yè)結(jié)構(gòu)調(diào)整的稅收政策。 基于上述背景,以黑龍江省為例,首先對產(chǎn)業(yè)結(jié)構(gòu)調(diào)整的相關(guān)概念進行了界定,并闡述了稅收政策促進產(chǎn)業(yè)結(jié)構(gòu)調(diào)整的理論基礎(chǔ)及內(nèi)在機制,以明確文章研究的對象為促進產(chǎn)業(yè)結(jié)構(gòu)調(diào)整的稅收政策,同時在介紹黑龍江省產(chǎn)業(yè)結(jié)構(gòu)發(fā)展現(xiàn)狀及問題和歸納現(xiàn)行稅收政策的基礎(chǔ)上,對三次產(chǎn)業(yè)稅收變化狀況及基本特征進行分析,發(fā)現(xiàn)黑龍江省產(chǎn)業(yè)結(jié)構(gòu)調(diào)整中稅收政策存在諸多問題,如產(chǎn)業(yè)稅收政策未有效發(fā)揮其應(yīng)有的功能且產(chǎn)業(yè)導(dǎo)向作用弱化,稅收政策對應(yīng)鼓勵發(fā)展的產(chǎn)業(yè)稅收優(yōu)惠力度和引導(dǎo)力度不足；其次,針對產(chǎn)業(yè)稅收政策存在的問題,把黑龍江省1980-2010年的三次產(chǎn)業(yè)產(chǎn)值比重和宏觀稅負率作為變量,運用向量自回歸模型(Vector Autoregression, VAR)對稅收政策影響黑龍江省產(chǎn)業(yè)結(jié)構(gòu)調(diào)整效應(yīng)的進行了實證分析,根據(jù)協(xié)整檢驗分析、格蘭杰因果檢驗分析和脈沖響應(yīng)分析的結(jié)果,得出如下結(jié)論：黑龍江省的稅收政策影響著產(chǎn)業(yè)結(jié)構(gòu)調(diào)整、稅收政策與各次產(chǎn)業(yè)之間存在著的因果關(guān)系和稅收政策對各次產(chǎn)業(yè)的影響效果各不相同。再次,分析了國內(nèi)外利用稅收政策促進產(chǎn)業(yè)結(jié)構(gòu)調(diào)整的主要做法,并結(jié)合實際情況,借鑒國內(nèi)外的相關(guān)經(jīng)驗；最后,依據(jù)稅收政策影響黑龍江省產(chǎn)業(yè)結(jié)構(gòu)調(diào)整的效應(yīng)分析結(jié)果和國內(nèi)外產(chǎn)業(yè)稅收政策的稅收政策有效激勵高新技術(shù)產(chǎn)業(yè)、強調(diào)產(chǎn)業(yè)導(dǎo)向動能和靈活運用稅收優(yōu)惠措施等相關(guān)啟示,提出了如下促進黑龍江省產(chǎn)業(yè)結(jié)構(gòu)調(diào)整的稅收對策：制定稅收特別法案、擴大“營改增”范圍和促進各次產(chǎn)業(yè)產(chǎn)業(yè)結(jié)構(gòu)調(diào)整的稅收政策的國家層面稅收對策；積極爭取分稅制改革試點、實行輕重有別的稅收政策和豐富稅收優(yōu)惠手段的地方層面稅收對策。
[Abstract]:Industrial structure adjustment is the main part of economic structure adjustment, which is closely related to economic growth and plays an important role in balancing the total supply and demand of society. Reasonable industrial structure changes are conducive to the orderly and coordinated development of the national economy and the improvement of social production efficiency. Therefore, many countries actively implement appropriate industrial structure policies to standardize the irrational evolution of industrial structure or shorten the evolution process of industrial structure, accelerate the pace of domestic industrial structure adjustment, and finally achieve economic growth. Since the reform and opening up to the outside world, China has also formulated a large number of industrial policies, including a series of tax policies. However, with regard to the actual effects of tax policies on the adjustment of China's industrial structure, However, few scholars carry out detailed and systematic research and analysis. Therefore, it is necessary to combine the theory of industrial structure with the theory of taxation, and systematically study and analyze the actual effect of tax policy on the adjustment of industrial structure, and then put forward the tax policy to promote the adjustment of industrial structure. Based on the above background, taking Heilongjiang Province as an example, this paper first defines the related concepts of industrial structure adjustment, and expounds the theoretical basis and internal mechanism of tax policy to promote industrial structure adjustment. Taking the research object of the article as the tax policy to promote the adjustment of the industrial structure, at the same time, on the basis of introducing the present situation and problems of the industrial structure development in Heilongjiang Province and summarizing the current tax policy, Based on the analysis of the changes and basic characteristics of the three industrial tax policies, it is found that there are many problems in the adjustment of the industrial structure of Heilongjiang Province, such as the failure of the industrial tax policy to play its proper function and the weakening of the industrial guiding role. The tax policy should encourage the development of industrial tax incentives and insufficient guidance; secondly, in view of the existing problems of industrial tax policy, take the ratio of three industrial output values and the macro tax burden rate of Heilongjiang Province from 1980 to 2010 as variables. Vector autoregressive (VAR) model is used to analyze the effect of tax policy on the adjustment of industrial structure in Heilongjiang Province. The results of co-integration test, Granger causality test and impulse response analysis are analyzed. The conclusion is as follows: the tax policy of Heilongjiang Province affects the adjustment of industrial structure, the causality between tax policy and each industry and the effect of tax policy on each secondary industry are different. Thirdly, it analyzes the main methods of using tax policy to promote the adjustment of industrial structure at home and abroad, and combined with the actual situation, draw lessons from the relevant experience at home and abroad; finally, Based on the results of the analysis of the effects of tax policies on the adjustment of industrial structure in Heilongjiang Province and the tax policies of domestic and foreign industrial taxation policies, the relevant inspirations such as encouraging high-tech industries effectively, emphasizing the dynamic energy of industry orientation and the flexible use of preferential tax measures are emphasized. This paper puts forward the following tax countermeasures to promote the adjustment of the industrial structure of Heilongjiang Province: to formulate the special tax bill, to expand the scope of "business reform and increase" and to promote the tax policy of adjusting the industrial structure at the national level; We should actively strive for the pilot reform of the tax distribution system and implement the local tax countermeasures with different tax policies and rich preferential means of taxation.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.7;F127

【參考文獻】

相關(guān)期刊論文 前10條

1 王春香;;稅收對產(chǎn)業(yè)結(jié)構(gòu)影響的分析[J];財經(jīng)問題研究;2008年07期

2 張小鋒;;國外現(xiàn)代服務(wù)業(yè)稅收政策的主要做法及經(jīng)驗借鑒[J];商業(yè)經(jīng)濟;2010年23期

3 戴羅仙;黃娜;;稅收優(yōu)惠政策與我國產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化升級[J];經(jīng)濟問題;2007年05期

4 許經(jīng)勇;;劉易斯二元經(jīng)濟結(jié)構(gòu)理論與我國現(xiàn)實[J];吉首大學(xué)學(xué)報(社會科學(xué)版);2012年01期

5 張丁云;;企業(yè)財務(wù)管理中的稅收籌劃[J];會計之友;2011年32期

6 夏超;;廣西產(chǎn)業(yè)結(jié)構(gòu)調(diào)整優(yōu)化的稅收政策研究[J];經(jīng)濟研究參考;2011年35期

7 陳柳欽,張琴;完善我國高新技術(shù)產(chǎn)業(yè)發(fā)展稅收政策的基本思路[J];青島科技大學(xué)學(xué)報(社會科學(xué)版);2004年04期

8 馬彥輝;李章;;產(chǎn)業(yè)結(jié)構(gòu)調(diào)整的稅收政策分析[J];商場現(xiàn)代化;2008年32期

9 鄧子基;韓瑜;;促進循環(huán)經(jīng)濟發(fā)展的稅收制度設(shè)計[J];稅務(wù)研究;2008年03期

10 黃曉虹;李順明;鄧文勇;;新加坡稅收制度簡介與借鑒[J];稅務(wù)研究;2008年11期

，

本文編號：1974557