振兴赣南原中央苏区的财税政策研究

发布时间：2018-01-10 09:16

本文关键词：振兴赣南原中央苏区的财税政策研究　出处：《江西财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：赣南原中央苏区在我国社会发展以及政治发展过程中具有十分重要的历史地位,且为我国革命事业做出了巨大的贡献。原中央苏区位于我国江西省南部,其区位条件较为特殊,拥有十分丰富的矿产资源,生态优势比较明显,发展潜力比较巨大。2012年6月28日,《国务院关于支持赣南等原中央苏区振兴发展的若干意见》的颁布,为赣南等原中央苏区丰富的资源提供了非常优越的发展机遇和政策环境。但是,以赣南地区为代表的原中央苏区由于受到地理环境、历史战争等因素的制约导致经济发展速度十分缓慢,《若干意见》等一系列帮助推动赣南原中央苏区经济发展的方针政策,并没有起到实质上的作用。可以说,赣南原中央苏区的崛起和振兴在经济上是一项重要的任务,在政治上也是一项十分重大的任务。而在此过程中,要特别注意落实政策层面,尤其是财政政策,无论是在推动经济发展和社会进步方面,还是在解决民生问题方面,或是在赣南原中央苏区的振兴方面,都有着不容忽视的重要作用。因此,脚踏实地地落实好财政政策,赣南原中央苏区的振兴和发展才能得到有力的支持和保障。在本课题的研究过程中,首先采用文献资料法,通过对赣南原中央苏区发展历程的研究以及相关文献资料的整理、分析,针对振兴赣南原中央苏区的财税政策研究的理论基础进行阐述,包括赣南原中央苏区的历史地位、倾斜性财政政策作用于区域经济发展的机理、振兴赣南原中央苏区发展的必要性和紧迫性等几个方面,为下文的研究奠定必要的理论基础；其次,通过查找相关文献资料以及数据信息的方法,对赣南原中央苏区的发展现状进行分析,包括在历史发展过程中赣南原中央苏区的发展成就以及赣南原中央苏区发展过程中存在的问题,只有客观、公正的看待发展过程中存在的问题,才能够为赣南原中央苏区的振兴以及发展提供必要的指导和参考；再次,透过问题来看待事物的本质,结合前文针对原中央苏区发展过程中存在的问题的原因进行深入的剖析,认为目前赣南原中央苏区发展过程中存在问题的原因主要包括资本障碍、劳动障碍、土地障碍、人才障碍、信贷障碍以及项目障碍等六个方面,正是因为在赣南原中央苏区的发展过程中存在着这些本质上的障碍,因此制约了原中央苏区的发展和振兴；最后,以前文研究作为理论与实践基础,以更好的为原中央苏区振兴发展服务为目的,针对振兴赣南原中央苏区的财税政策提出建议,以第一产业、第二产业和第三产业发展的财税政策作为切入点,分别针对赣南原中央苏区三个产业的发展,提出能够为其提供保障和支持的财税政策,从而形成具有赣南原中央苏区地方特色的财税政策体系,令各级财税支持政策能够真正落到实处,为赣南原中央苏区社会的发展以及经济的进步提供强有力的保障。
[Abstract]:The former Central Soviet area of Gannan, which is located in the south of Jiangxi Province, has a very important historical position in the process of social development and political development of our country, and has made great contributions to the cause of revolution in our country. Its location condition is relatively special, has the very rich mineral resources, the ecology superiority is obvious, the development potential is quite huge. June 28th 2012. The promulgation of the "opinions of the State Council on supporting the Revitalization and Development of the former Central Soviet areas in South Jiangxi" has provided a very superior development opportunity and policy environment for the rich resources of the former Central Soviet areas of southern Jiangxi. The former Central Soviet area, represented by Gannan region, was restricted by geographical environment, historical war and other factors, which led to a very slow economic development. The series of principles and policies that have helped to promote the economic development of the Central Soviet areas in southern Jiangxi Province have not played a substantial role in this regard. The rise and revitalization of the former Central Soviet area in southern Jiangxi is an important task in economy and a very important task in politics. In the process, special attention should be paid to the implementation of the policy level, especially the fiscal policy. Both in promoting economic development and social progress, in solving livelihood issues, or in the revitalization of the former Central Soviet area in Gannan, there is an important role that can not be ignored. Only by carrying out the fiscal policy in a down-to-earth manner can the revitalization and development of the Central Soviet area in Gannan get strong support and guarantee. In the course of this research, first of all, by using the method of literature, through the study of the development process of Gannan Central Soviet area and related documents, analysis. This paper expounds the theoretical basis of the research on the fiscal and taxation policy of the former Central Soviet region of Gannan, including the historical status of the former Central Soviet area of Gannan, and the mechanism of the inclined fiscal policy acting on the development of regional economy. The necessity and urgency of revitalizing the former Central Soviet area in Gannan lay the necessary theoretical foundation for the following research; Secondly, by looking up the relevant literature and data information, the paper analyzes the current situation of the former Central Soviet area in Gannan. Including the historical development of the former Central Soviet areas in Gannan and the development of the Central Soviet areas in the problems in the process of development, only objective, fair treatment of the problems in the process of development. In order to provide the necessary guidance and reference for the revitalization and development of the Central Soviet area in Gannan; Thirdly, through the problem to look at the nature of things, combined with the previous paper to the former Central Soviet areas in the process of development of the existing problems in the cause of in-depth analysis. The main reasons for the problems in the development of Gannan's former Central Soviet area include six aspects: capital obstacle, labor obstacle, land obstacle, talent obstacle, credit obstacle and project obstacle. It is precisely because of the existence of these essential obstacles in the course of the development of the Central Soviet area in the south of Jiangxi Province that it restricts the development and revitalization of the former Central Soviet area. Finally, the previous research as a theoretical and practical basis, in order to better serve for the revitalization of the former Central Soviet area for the purpose of development, in view of the revitalization of the former Central Soviet region of Gannan fiscal and tax policy, with the primary industry. The finance and taxation policy of the development of the secondary industry and the third industry as the breakthrough point, respectively, aiming at the development of the three industries in Gannan Yuan Central Soviet area, put forward the fiscal and taxation policy which can provide the guarantee and support for the development of the three industries. So as to form a fiscal and taxation policy system with the local characteristics of Gannan Central Soviet region, so that all levels of fiscal and tax support policies can be truly implemented. Gannan for the former Central Soviet area social development and economic progress to provide a strong guarantee.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.0

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