我国税收政策在惠州市执行中存在的问题与对策研究

发布时间：2018-07-07 14:43

本文选题：税收政策 + 政策执行　；参考：《华南理工大学》2015年硕士论文

【摘要】：税收政策作为贯穿经济领域的重要政策、国家宏观调控的重要手段,能够在合理的政策倾斜范围内起到促进企业良性发展的作用。我国当前的税收制度是由1994年确定的制度框架下发展而来的,1998年以后政府不断改进和调整税收政策也促进着税制的整体完善。随着税收制度的贯彻落实和不断完善,惠州市企业得到了良好的发展,惠州市经济水平得到了长足的发展。但是在实践中,目前在税收政策的执行阶段仍然存在着一些制约因素,有待逐步改进和妥善解决。本文主要分为七部分。第一部分主要是选题背景、选题意义,国内外的主要研究文献,研究思路与方法等。第二部分介绍了公共政策、税收、税收政策、税收效益和政府干预等基本概念和公共管理相关理论。第三部分分析了我国税收政策在惠州市的执行概况。第四部分分析了我国税收政策在惠州市执行中存在的问题和深层次原因,主要从政策自身缺陷、政策执行机制、政策执行者认知和政策执行对象等方面进行论述。第五部分介绍了国外税收政策的基本情况和特点,并分析了对我国税收的启发。第六部分在分析完善税收政策的原则的基础上,从制定统一的税收政策、健全税收政策运行机制、提高纳税服务水平以及支持企业提高税收遵从度等方面,提出了完善我国税收政策执行的对策。第七部分为文章总结。本文运用理论与实证相结合的方法,通过分析我国税收政策在惠州市执行中存在的问题和缺陷,并据此提出完善税收政策执行的对策,为进一步促进经济持续快速健康发展提供借鉴和决策参考。
[Abstract]:Tax policy as an important policy running through the economic field and an important means of national macro-control can play a role in promoting the benign development of enterprises within the scope of reasonable policy inclination. The current tax system of our country is developed under the framework of the system established in 1994. After 1998, the government constantly improves and adjusts the tax policy, which also promotes the overall improvement of the tax system. With the implementation and improvement of the tax system, the enterprises in Huizhou City have got good development, and the economic level of Huizhou City has been greatly developed. However, in practice, there are still some restrictive factors in the implementation stage of tax policy, which need to be gradually improved and properly solved. This paper is divided into seven parts. The first part is the background, the significance of the topic, the main research literature at home and abroad, research ideas and methods. The second part introduces the basic concepts of public policy, tax benefit and government intervention, and the theory of public administration. The third part analyzes the implementation of China's tax policy in Huizhou City. The fourth part analyzes the problems and deep-seated reasons of the implementation of the tax policy in Huizhou City, mainly from the aspects of the policy's own defects, the policy implementation mechanism, the policy executor's cognition and the policy implementation object, etc. The fifth part introduces the basic situation and characteristics of foreign tax policy, and analyzes the inspiration to China's taxation. In the sixth part, on the basis of analyzing and perfecting the principle of tax policy, from the aspects of making unified tax policy, perfecting the operating mechanism of tax policy, improving the level of tax service and supporting enterprises to improve the degree of tax compliance, etc. The author puts forward the countermeasures to perfect the implementation of tax policy in China. The seventh part is the summary of the article. Based on the analysis of the problems and defects in the implementation of the tax policy in Huizhou City, this paper puts forward the countermeasures to perfect the implementation of the tax policy by combining the theory with the empirical method. To further promote the sustained, rapid and healthy development of the economy to provide reference and decision-making reference.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.42

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