民营经济发展与税收政策研究 - 以延边朝鲜族自治州为例

Private economic development and tax policy research -- a case study of Yanbian Korean Autonomous Prefecture

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平易近营经济是跟着我国改造开放的赓续推动而赓续成长强大的新的经济情势,是我国社会主义市场经济系统的主要构成部门。我公民营经济从无到有、从小到年夜、从弱到强、从体系体例外的无益弥补到体系体例内的主要构成部门的成长理论充足证实,平易近营经济不是无关紧要,而是中国特点社会主义在经济范畴的主要结果,是我国经济社会成长的主要基本。我国经济社会年夜成长,有“平易近”才稳、有“平易近”才富、有“平易近”才活。改造开放30多年来,延边平易近营经济在经济增加、安顿休息力失业、技巧立异、增长财务支出等方面施展了主要感化。然则,平易近营经济成长进程中依然涌现了必定的迷惑与障碍,这个中包含现行税收政策中对平易近营经济的轻视与不公等成绩和缺乏,这些都障碍了平易近营经济的安康成长。本文就是要若何增进延边平易近营经济的税收政策这一成绩停止了研讨和商量。起首论述了成长平易近营经济的主要性,税收政策在增进我公民营经济成长中的主要感化;接着应用年夜量材料和统计数据来剖析了我国现阶段平易近营经济成长状态和现行税收政策存在的成绩,最初从调剂税收政策、标准征收治理、立异征税办事等方面提出增进延边平易近营经济成长的对策建议。

Abstract:

Civilian battalion economy is followed China's reform and opening up continuously and promote the ceaseless development of powerful new economic situation, is the important component of our country socialist market economy system. I, as a citizen battalion economy from scratch, from small to big and from weak to strong, from system exception useless up to systems in the main part of the theory of the growth of sufficient to substantiate that civilian battalion economy is not irrelevant, but of socialism with Chinese characteristics in economic category of the main results is China's economic and social development of the main basic. The development of China's economic and social, "the people" was steady, "people", "rich people" to live. Reform and opening up 30 years, Yanbian plain near the camp economy in the economic increase, settle the rest force unemployment, technique innovation, growth financial expenditure has played an important role. However, civilian battalion in the process of economic growth still emerges the inevitable confusion and obstacles, this includes current tax policy on plain near the camp economy of contempt and not public problems and deficiencies. These are obstacles of the civilian battalion economy's health growth. This paper is to improve this performance to Yanbian private economy tax policy to carry out the research and discussion. First describes the development of civilian battalion economy, tax policy in promoting our citizens the important role of economic growth in the camp. Then using a large number of materials and statistical data to an analysis of the plain of China at this stage in private economic growth state and current tax policy has achievements, originally from the swap tax policy, standard of collection and management, innovation tax service proposed to enhance Yanbian plain near camp suggestions for economic growth.

目录:

摘要6-7
Abstract7-8
第一章 绪论11-15
    1.1 选题的背景及研究意义11-12
    1.2 促进民营经济发展的税收制度研究现状12-13
    1.3 论文研究方法13
    1.4 论文的框架13-15
第二章 发展民营经济中税收的重要性15-24
    2.1 我国民营经济与其税收政策相关概念15-17
    2.2 发展民营经济的重要性17-19
    2.3 民营经济发展各个阶段税收制度演变19-22
    2.4 税收政策在促进我国民营经济发展中的重要作用22-24
第三章 延边民营经济与税收优惠政策24-32
    3.1 延边地区民营经济的发展现状24-26
    3.2 发展延边民营经济的优势26-27
    3.3 延边地区民营经济发展中存在的问题27-29
    3.4 民营经济发展中的税收优惠政策29-32
第四章 我国民营经济发展中税收政策存在的问题32-38
    4.1 现行增值税制度对民营经济发展的限制32-33
    4.2 现行所得税制度对民营经济发展的限制33
    4.3 现行税收征收管理对民营经济发展的限制33-35
    4.4 税收服务方面存在的不足35-38
第五章 国外税收征管和税收服务经验借鉴38-43
    5.1 世界各个国家优化税收管理方面实践经验38-40
    5.2 各国税收服务方面经验40-43
第六章 发展民营经济发展的税收对策43-50
    6.1 大胆探索调整增值税设想,促进民营经济发展43-44
    6.2 大胆探索调整所得税设想,促进民营经济发展44-45
    6.3 完善税收征管模式,促进民营经济发展45-46
    6.4 创新税收服务方式,提升纳税服务质效46-50
结论50-51
参考文献51-54
致谢54