深化税制改革与加快企业发展相关问题的研究

【作者】 刘晓婷；

【导师】 胡日东；

【作者基本信息】 华侨大学 ， 企业管理， 2004， 硕士

【摘要】 税收是国家调节社会经济的最重要杠杆之一,直接或间接地作用于企业生产和发展。每个国家的税收制度总是与本国经济发展水平、社会制度和财政需要相适应。然而,形成于10年之前、运行了10年之久的中国现行税制,同其赖以依存的经济社会环境之间的不相匹配已成为共识,日益表现出与经济全球化下现代企业发展的不适应性。若不对税收制度做出与时俱进的调整,税收制度肯定会对经济发展产生负面影响,因此,启动新一轮税制改革已箭在弦上。 本文从现行税制与企业发展的矛盾入手,运用理论研究与实证研究相结合的方法,分析现行税制存在的问题和改革必要性。根据入世对中国经济环境的影响和提高中国企业竞争力的需要,借鉴市场经济国家税制改革的经验教训,结合我国国民经济改革方案和企业体制改革方向,设计提高中国企业国际竞争力和应对风险能力的新一轮税制改革模式。 除结束语部份之外,全文共包括六个章。 第一章导论,简述本文的研究背景和论文结构。 第二章阐述我国的税制发展过程。 第三章深入分析现行税制结构的特点和存在问题。 第四章结合国际经济形势和国情,剖析我国税制改革的必要性和基本原则。 第五章简介国外税制改革的内容、经验和启示。 第六章详细阐述税制改革的具体内容。更多还原

【Abstract】 Taxation is one of the important instruments for government to adjust the social economy . It influences enterprises production and development directly or indirectly .Every country’ s tax system is always adapt to its economic developmetnt, social system and fiscal demand. However, it is commonly realized that Chinese current tax system , which came into effect 10 years ago , is unmatch to economic situation and social circumstances and is unsitable for the development of moden enterprises under the globalizating word economy. Without an up-to-date regulation, the tax system is bound to affect the economy negatively. As a result, it is compelling to reform the system.This thesis starts from the contradiction between the current tax system and eterprises’ development and analyses the problems of the system and the necessity to reform, using theoretical analysis as well as empirical testing. Subsequently, basing on the effects of entering into WTO and the quest to enhance the cometitiveness of Chinese enterprises, dawing lessons from the tax system reformation in market economy countries, and combining with the schemes of domestic economy reformation and the change of enterprises institution, the thesis conceives a new model of tax system reformation to enhances the enterprises’ competitivence and to raise their abilities to deal with risks .The thesis consists of six chapters, besides the conclusion.Chapter I, the introduction, describes the background, late-breaking developments, structure and innovations of the study.In Chapter II we exams the process of our tax system’ s development.Chapter III analyses the chacteristics of the current tax structure and figures out its failures accounting for the demand of modern enterprise’ development.Combining with the speciality of our country and the need for enterprise’ development , chapter IV points out the necessity and the underlying principles of our tax system reformation.After that , the thesis focus on the foreign tax system reformation and its lessons, implicatins for our reformation are also given.Chapter VI , the core of the thesis , demonstrates the specific content of the new tax system reformation , including conceiving the model of the tax system, adjusting a few tax items , transforming fee charge into tax collection and improving tax collection and administation.更多还原