本文選題：海洋經(jīng)濟　切入點：海洋產(chǎn)業(yè)　出處：《上海海關(guān)學院》2017年碩士論文

【摘要】：中國既是陸地大國,又是海洋大國。海洋產(chǎn)業(yè)是海洋經(jīng)濟的外在表現(xiàn)形式,已經(jīng)成為擴大國民經(jīng)濟發(fā)展空間的重要力量。產(chǎn)業(yè)結(jié)構(gòu)的優(yōu)劣和經(jīng)濟發(fā)展的狀況密切相關(guān),同樣,合理的海洋產(chǎn)業(yè)結(jié)構(gòu)可以保障海洋經(jīng)濟的快速發(fā)展。但是,現(xiàn)階段我國的海洋經(jīng)濟產(chǎn)業(yè)結(jié)構(gòu)卻存在著一些問題,例如海洋產(chǎn)業(yè)同構(gòu)化現(xiàn)象明顯、傳統(tǒng)產(chǎn)業(yè)比重偏大、區(qū)域創(chuàng)新能力發(fā)揮不夠充分。所以,為了海洋經(jīng)濟更好的發(fā)展,增強我國海洋經(jīng)濟的核心競爭力,必須調(diào)整我國的海洋產(chǎn)業(yè)結(jié)構(gòu),使海洋產(chǎn)業(yè)達到合理化、高效化和高度化的要求,提高海洋高技術(shù)產(chǎn)業(yè)的比重,創(chuàng)新驅(qū)動發(fā)展,實現(xiàn)海洋產(chǎn)業(yè)的集約發(fā)展和規(guī)模生產(chǎn)。海洋經(jīng)濟產(chǎn)業(yè)結(jié)構(gòu)的升級是以基于技術(shù)進步為基礎,使海洋產(chǎn)業(yè)結(jié)構(gòu)從低水平轉(zhuǎn)化成高水平,海洋傳統(tǒng)產(chǎn)業(yè)順利轉(zhuǎn)型升級,大力發(fā)展海洋新興產(chǎn)業(yè),開發(fā)海洋未來產(chǎn)業(yè),這是基于經(jīng)濟發(fā)展邏輯的過程。稅收在海洋經(jīng)濟產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化過程中發(fā)揮出特有的作用,其中的理論依據(jù)主要有公共物品理論和稅收乘數(shù)理論。具體來說,政府可以通過采取稅收優(yōu)惠政策、財政支出方式等手段共同引導海洋產(chǎn)業(yè)結(jié)構(gòu)的轉(zhuǎn)型升級。單獨靠市場的作用不能解決目前海洋產(chǎn)業(yè)結(jié)構(gòu)中出現(xiàn)的問題,所以,必須發(fā)揮政府的引導作用,利用稅收相關(guān)政策對海洋經(jīng)濟產(chǎn)業(yè)結(jié)構(gòu)的調(diào)節(jié)作用。本文分析了現(xiàn)行我國促進海洋經(jīng)濟產(chǎn)業(yè)結(jié)構(gòu)的稅收政策存在的不足,例如稅收政策的“海洋產(chǎn)業(yè)導向性”不強,稅收優(yōu)惠方式較為單一,稅收政策的配套措施有待進一步完善。接下來本文系統(tǒng)闡述了四個發(fā)達沿海國家對于促進海洋產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化的相關(guān)稅收政策,借鑒了發(fā)達國家的經(jīng)驗,得到一些啟示,即稅收政策要落實到具體的海洋產(chǎn)業(yè),采取多種稅收優(yōu)惠手段,稅收政策與其他財政手段相結(jié)合。最后本文提出了有利于促進我國海洋產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化的稅收政策建議,按照具體的海洋產(chǎn)業(yè)實施相關(guān)稅收政策和配套措施。海洋第一產(chǎn)業(yè)要加大財政支持,進行價格補貼;海洋第二產(chǎn)業(yè),可以通過稅收返還、發(fā)展專項資金、投資補貼等方式促進不同的海洋新興產(chǎn)業(yè)發(fā)展;海洋第三產(chǎn)業(yè),則要降低稅率、財政支出發(fā)展特色項目。此外,稅收要實現(xiàn)優(yōu)惠方式多元化,例如研發(fā)費用的稅前加計扣除、高新技術(shù)設備加速折舊、降低增值稅稅率促進現(xiàn)代海洋服務業(yè)的發(fā)展以及個人所得稅的減免等方式,通過多種政策的協(xié)調(diào)配合,實現(xiàn)海洋經(jīng)濟產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化。
[Abstract]:China is not only a land power but also a marine power. Marine industry is an external manifestation of the marine economy and has become an important force in expanding the space for the development of the national economy. The advantages and disadvantages of the industrial structure are closely related to the state of economic development. A reasonable marine industrial structure can guarantee the rapid development of marine economy. However, there are some problems in the marine economic industrial structure of our country at present. For example, the phenomenon of isomorphism of marine industry is obvious, and the proportion of traditional industry is on the high side. Therefore, in order to better develop the marine economy and strengthen the core competitiveness of our country's marine economy, we must adjust the marine industrial structure of our country and make the marine industry reasonable. The requirement of high efficiency and high level, raising the proportion of marine high-tech industry, driving the development of innovation, realizing the intensive development and scale production of marine industry, and upgrading the industrial structure of marine economy are based on technological progress. To transform the marine industrial structure from a low level to a high level, to smoothly transform and upgrade the traditional marine industry, to vigorously develop the new marine industry and to develop the marine future industry, This is a process based on the logic of economic development. Taxation plays a unique role in the process of optimizing the industrial structure of marine economy. The theoretical basis is mainly based on the theory of public goods and the theory of tax multiplier. The government can jointly guide the transformation and upgrading of the marine industrial structure by adopting preferential tax policies, fiscal expenditure and other means. Relying solely on the role of the market cannot solve the problems existing in the current marine industrial structure, so, It is necessary to give full play to the guiding role of the government and to make use of the tax related policies to regulate the industrial structure of the marine economy. This paper analyzes the shortcomings of the existing tax policies in promoting the industrial structure of the marine economy in China. For example, the "marine industry orientation" of the tax policy is not strong, and the mode of tax preference is relatively simple. The supporting measures of tax policy need to be further improved. Next, this paper systematically expounds the relevant tax policies of four developed coastal countries to promote the optimization of marine industrial structure, and draws lessons from the experience of developed countries and gets some enlightenment. That is to say, the tax policy should be implemented to the specific marine industry, adopt various tax preferential measures, and combine the tax policy with other financial means. Finally, this paper puts forward some tax policy suggestions which are conducive to promoting the optimization of the marine industrial structure of our country. In accordance with the specific marine industry, it is necessary to implement relevant tax policies and supporting measures. The marine primary industry should increase financial support and carry out price subsidies; the marine secondary industry may develop special funds through tax returns. Investment subsidies and other ways to promote the development of different marine emerging industries; marine tertiary industry, it is necessary to reduce the tax rate, fiscal expenditure development characteristics of projects. In addition, tax incentives to achieve diversification, such as research and development costs of pre-tax plus deductions, The high-tech equipment accelerates depreciation, reduces the value-added tax rate to promote the development of the modern marine service industry and the individual income tax reduction and so on, through the coordination of various policies, realizes the marine economy industrial structure optimization.
【學位授予單位】：上海海關(guān)學院
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：P74;F812.42

【相似文獻】

相關(guān)期刊論文 前9條

1 吳青龍,李際洲;太原市經(jīng)濟產(chǎn)業(yè)結(jié)構(gòu)的升級與優(yōu)化[J];科技情報開發(fā)與經(jīng)濟;2005年07期

2 艾婧;;對優(yōu)化安陸縣域經(jīng)濟產(chǎn)業(yè)結(jié)構(gòu)的分析[J];科技創(chuàng)業(yè)月刊;2011年09期

3 李明 ,馬兆虎;試論煙臺海洋經(jīng)濟產(chǎn)業(yè)結(jié)構(gòu)的調(diào)整[J];海洋信息;1999年11期

4 歐龔煒;;福建海洋經(jīng)濟產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化升級的實施路徑研究——基于海峽藍色經(jīng)濟試驗區(qū)建設的背景[J];發(fā)展研究;2013年12期

5 歐龔煒;;福建海洋經(jīng)濟產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化升級的實施路徑研究——基于海峽藍色經(jīng)濟試驗區(qū)建設的背景[J];發(fā)展研究;2014年01期

6 胡永治;林宏東;;簡析甘肅林業(yè)經(jīng)濟產(chǎn)業(yè)結(jié)構(gòu)[J];甘肅科技;2006年11期

7 高建國;高鳳偉;李長如;;天津市海洋經(jīng)濟產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化統(tǒng)計分析[J];海洋經(jīng)濟;2013年02期

8 楊華;;宏觀經(jīng)濟、產(chǎn)業(yè)發(fā)展與金融穩(wěn)定的研究[J];科協(xié)論壇(下半月);2010年09期

9 ;[J];;年期

相關(guān)會議論文 前1條

1 張世君;;以循環(huán)經(jīng)濟促進區(qū)域經(jīng)濟產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化升級[A];循環(huán)經(jīng)濟與煤炭產(chǎn)業(yè)可持續(xù)發(fā)展文集[C];2006年

相關(guān)重要報紙文章 前10條

1 記者 王國秀;我市工業(yè)經(jīng)濟產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化升級[N];包頭日報;2013年

2 本報記者 杜蔚濤;尋求區(qū)域經(jīng)濟產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化“質(zhì)”的飛躍[N];廣西日報;2013年

3 記者 單憬崗;我省大力調(diào)整經(jīng)濟產(chǎn)業(yè)結(jié)構(gòu)[N];海南日報;2010年

4 河南省發(fā)展和改革委員會經(jīng)濟研究所所長 鄭泰森;旅游業(yè)升級 倒逼經(jīng)濟產(chǎn)業(yè)結(jié)構(gòu)加速調(diào)整[N];河南日報;2014年

5 記者 崔小紅;上半年我市三產(chǎn)稅收占稅收總額一半以上[N];呼和浩特日報(漢);2008年

6 韶關(guān)日報記者 鄧小敏 通訊員 楊應滿 王雄德;韶關(guān)民營經(jīng)濟產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化[N];韶關(guān)日報;2012年

7 省社會科學院應用經(jīng)濟研究所 劉小寧;要注重縣域經(jīng)濟產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化升級[N];黑龍江日報;2012年

8 洪軍 記者 沈旭;凌�？h域經(jīng)濟產(chǎn)業(yè)結(jié)構(gòu)不斷優(yōu)化[N];錦州日報;2010年

9 高慶梅;新疆局提出今年經(jīng)濟奮斗目標[N];中煤地質(zhì)報;2007年

10 記者譚彥斌;爭取交一份“優(yōu)秀作業(yè)”[N];柳州日報;2009年

相關(guān)碩士學位論文 前4條

1 汪琳;基于灰色系統(tǒng)理論的湖南省經(jīng)濟產(chǎn)業(yè)結(jié)構(gòu)研究[D];中南大學;2013年

2 楊文鳳;縣域經(jīng)濟產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化的“超梯度模型”探索[D];福建師范大學;2011年

3 馬曉琳;環(huán)渤海地區(qū)海洋經(jīng)濟產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化研究[D];大連海事大學;2014年

4 王天U，

本文編號：1689797