【作者】 赵军；

【导师】 金梅；

【作者基本信息】 兰州交通大学 ， 人力资源管理（专业学位）， 2015， 硕士

【摘要】 改革开放以来,为了吸引外资,扶持地方经济,协调各地产业结构和整个社会经济的发展,我国出台了多项减免税政策,实践证明,这些税收减免政策不仅促进了经济增长,优化了经济结构,在进一步提升经济社会的其他多个方面也表现出了非常强劲的能量。但是,在我国经济社会进一步发展,对优化产业结构、科学发展以及投资质量更加注重和强调的背景下,减免税在实施中产生了一系列问题,并日益受到专家学者们的关注,如减免税范围过宽,总额过大,与税收法定原则相违背、减免税效果有待提升、税收差别待遇,造成税收不公平、减免税政策忽视了税制优化、减免税机制缺乏长效性等。因此,在全球经济下行的国际大环境和国内的经济新常态的机遇与挑战背景下,对北京市减免税状况进行调查与研究,通过调查数据的收集和整理,分析我国减免税存在的问题,并积极思考如何克服减免税的不足,使其充分发挥应有的政策效应有着重大的理论和实践意义。本文首先对减免税的国内外研究进行了梳理和分析,大量的文献为本文的展开提供了有益参考。其次,本文就减免税概念、分类、实质、税收原则等进行介绍,在理论层面上准确把握了减免税,为后文展开减免税的研究奠定了理论基础。同时,本文从税收负担等方面分析了我国实施减免税政策的必要性,在此基础上,本文以北京市作为调研对象,以调查问卷的方式对其近年来的减免状况进行全面系统调查,调查结果表明,减免税政策的实施既在缓解企业困难,促进企业发展、改善民生,减轻纳税人负担、调整产业结构,推动产业升级等方面发挥了积极的作用,同时也带来了一些负面的问题。论文的最后一部分就结合调查结果的梳理和分析,针对性从构建我国减免税法律体系、完善和优化我国税制、建立减免税制度长效机制、完善配套措施,提高减免税政策效率等提出了解决减免税存在问题的对策,以期有效提升我国减免税积极的政策效应。更多还原

【Abstract】 Since the reform and opening-up,in order to attract foreign investment,support the local economy,adjust the industrial structure and promote the economy development of the whole social,a series of tax reliefs were launched in our country. Practice has proven that these tax relief policies not only promoted the economic development,optimizing the economic structure effectively,but also play a very important role in the stability of our country’s economic and social development. However,under the background of further economic development,the further optimization of the industrial structure,and more attention to the quality of scientific development and investment,the tax relief policies produced some problems in the process of implementation. Such as the tax relief polices scope and the total amount are too large,and some of tax relief polices violates the tax revenue legal principle, the effect of these tax relief policies remains to be entitled, tax discrimination,causing unfair tax between different taxpayers,and the tax relief policies lack of long-term mechanism, etc. More and more experts and scholars pay attention to these problems.Under the background of the downturn of international economic,and the opportunities and challenges of domestic economic new normal. Launch the investigation on the tax relief policies of Beijing,analysis the problem of tax relief policies through the survey data,thinking about how to overcome these problems actively,and ultimately make sure these policies can give their full effect has important theoretical and practical significance.First of all,this paper combing and analysis the research of tax relief policies about the study of home and abroad. The large number of literatures provides a useful reference for this paper. Secondly,the paper introduces the concept,classification,nature and the tax principles of tax reliefs, so that we can accurately grasp the tax reliefs in the theoretical level,and lay a solid foundation of the research of tax relief policies. At the same time,this paper analyzed the necessity of the implementation of tax policy in our country from the aspects of tax burden and so on. On this basis,this article choice Beijing as the research object,and use the questionnaire to collect relevant information of this area,through these information we can get the specific situation about tax relief policies. The results of the survey show that the implementation of the tax relief policies play a positive role in promoting enterprise development,improving people’s livelihood,easing the burden on taxpayers,adjusting industrial structure,promoting industrial upgrading and so on. At the same time,it also brings some negative problems.The last part of the paper is combined with the above analysis,provided some targeted strategies to solve these problems. For example,build tax law system,establish long-term effective mechanism of tax system,improve the supporting measures and so on. With these suggestions,this paper hopes that the effectively of the tax relief policies can enhance remarkably.更多还原