济宁市产业结构升级中的税收政策优化研究

发布时间：2018-03-02 23:32

本文选题：产业结构　切入点：优化升级　出处：《山东大学》2013年硕士论文　论文类型：学位论文

【摘要】：改革开放以来,我国的经济得到了飞速发展,相应的经济结构也发生了一系列改变,产业结构也在不断调整、逐步优化,正向着合理化的方向发展。但是,与发达工业化国家相比,我国产业结构仍存在很多问题,主要有产业结构不合理、结构升级缓慢、三次产业间劳动生产率差距扩大、第三产业发展滞后、能源效益差等。“十二五”规划纲要提出,要坚持把经济结构战略性调整作为加快转变经济发展方式的主攻方向,进一步提升制造业核心竞争力,发展战略性新兴产业,加快发展服务业,促进经济增长向依靠第一、二、三产业协同带动转变。随着我国市场经济体制的逐步完善和规范,税收作为调节经济杠杆的作用日渐突出,税收政策对于一国和地区产业结构的调整及优化升级具有举足轻重的作用。研究证明,针对当前产业结构的变动趋势,制定和完善科学合理的税收政策体系,才能有效地推动产业结构的调整与优化升级。本文以济宁市产业结构变迁为例,选取税收政策独特视角,从产业结构与税收政策的密切联系为出发点,将现行税收政策与具体实践工作结合起来,深入分析了济宁市经济运行的基本情况及其产业结构发展的特点及问题,从需求与供给两个方面系统、详细地分析了税收政策对产业结构调整的影响,并对济宁市产业发展过程中存在的问题做出分析,借鉴国外先进经验的基础上,从税收政策的角度提出促进产业构优化升级的针对性建议。
[Abstract]:Since the reform and opening up, the economy of our country has developed rapidly, the corresponding economic structure has also undergone a series of changes, the industrial structure has been constantly adjusted, gradually optimized, and is developing in the direction of rationalization. Compared with the developed industrialized countries, there are still many problems in China's industrial structure, such as unreasonable industrial structure, slow structural upgrading, widening labor productivity gap among three industries, and lagging behind in the development of the tertiary industry. Energy efficiency is poor, etc. The outline of the 12th Five-Year Plan proposes that the strategic adjustment of economic structure should be taken as the main direction of attack in speeding up the transformation of the mode of economic development, so as to further enhance the core competitiveness of the manufacturing industry and develop strategic emerging industries. Speed up the development of service industries and promote economic growth to rely on the first, second, and third industries. With the gradual improvement and standardization of the market economy system in our country, the role of tax as an economic lever is becoming more and more prominent. The tax policy plays an important role in the adjustment and optimization of the industrial structure of a country and a region. According to the changing trend of current industrial structure, we can effectively promote the adjustment and optimization of industrial structure by formulating and perfecting a scientific and reasonable tax policy system. This paper takes the industrial structure change of Jining as an example, selects the unique angle of view of tax policy, starting from the close relation between industrial structure and tax policy, combines the current tax policy with the concrete practice work. This paper deeply analyzes the basic situation of Jining's economic operation and the characteristics and problems of its industrial structure development, and analyzes in detail the influence of tax policy on the adjustment of industrial structure from the two aspects of demand and supply. Based on the analysis of the problems existing in the process of industrial development in Jining, and on the basis of the advanced experience of foreign countries, the paper puts forward some suggestions to promote the optimization and upgrading of industrial structure from the perspective of tax policy.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F127;F812.7

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