【作者】 林春；

【导师】 朱婷；

【作者基本信息】 福建师范大学 ， 公共管理专业（专业学位）， 2017， 硕士

【摘要】 在我国的财政体系中,税收占据着极其重要的作用,不仅贡献了国家财政收入的绝大部分,为我国建设社会主义现代化国家提供财力保障,促进社会经济和现代化事业的发展,还是国家对国民经济实施宏观调控的重要手段,对调整社会生产结构、引领消费有着积极的作用。长期以来,我国经济发展主要施力于需求侧,并取得了很大成果,也有不少经验和教训。在我国经济新常态下,实施供给侧结构性改革是今后一个时期促进经济结构性改革、产业结构转型升级、打造中国经济增长升级版的一项重要举措。目前,我国的社会经济改革正迈入深水区,既要释放新需求,重视需求侧的投资、消费、出口“三驾马车”的拉动作用,更要创造新供给,重视供给侧的土地、劳动力、资本、技术进步、制度创新等全要素生产力的提升。在供给侧方面,财税政策大有可为。罗源县地处东南沿海,作为福州市下属的经济欠发达地区,长期以来其经济发展主要依靠房地产业和石板材业,经济结构较为单一。在中央大力提倡供给侧结构性改革的当下,罗源县积极转变经济发展方式,主动关停石板材厂,增加房地产业土地供给,同时大力招商引资,引进了一大批省市重点企业,创造了一定的社会经济效益。但是,在经济结构转型的过程中,罗源县也遇到了一些问题,这些问题有些是共性的,是全国普遍存在的,有些是罗源特有的,值得深入分析研究。供给侧结构性改革是党中央积极应对经济新常态、探索社会主义市场经济伟大实践的创新,在推进供给侧结构性改革的进程中,税收政策是重要的宏观调控手段之一;本文从供给侧结构性改革和结构性减税的理论分析入手,探讨我国现行税制对生产要素收益率和收益分配的影响机理,从提高全要素生产率的视角提出结构性减税的相关建议。更多还原

【Abstract】 In our country’s financial system,tax plays an important role,not only contribute to the vast majority of state revenue,provide financial guarantee for China’s construction of socialist modernization,promote the development of social economy and modernization,is the important means of the state of the national economy’s macro-control,the social adjustment of production structure leading the consumption has a positive effect.For a long time,our country’s economic development is mainly on the demand side,and has made great achievements,and there are many experiences and lessons.Under the new normal economic situation of China,the implementation of supply side structural reform is an important measure to promote economic structural reform,industrial structure transformation and upgrading,and create an upgraded version of China’s economic growth in a period of time.At present,our country’s social and economic reform is entering into the deep water area,it is necessary to release the new demand,pay attention to the demand side pulling effect of investment consumption and export"three carriages",but also to create new supply,pay attention to the supply side land,labor,capital,technology progress,system innovation and TFP upgrade.On the side of the supply side,the fiscal and tax policies are promising.Luoyuan county is located in the southeastern coastal area.As an underdeveloped area in Fuzhou,its economic development mainly relies on the real estate industry and slate industry for a long time,and its economic structure is relatively simple.In the central vigorously promote the supply side structural reform at present,Luoyuan county actively change the mode of economic development,take the initiative to shut down stone plate factory,increasing the supply of real estate land at the same time,strong investment,the introduction of a large number of provincial key enterprises,create a certain social and economic benefits.However,in the process of economic restructuring,Luoyuan county has also encountered some problems.These problems are commonalities and are common throughout the country.Some of them are unique to Luoyuan,and deserve in-depth analysis.The supply side structural reform is the innovation of the party central to actively respond to the new economic norm,explore the great practice of the socialist market economy,promote the supply side in the process of structural reform,tax policy is one of the important means of macro-control;this paper starts from the supply side structural reform and the structural tax theory analysis,to explore the mechanism of influence on the current tax system in China the factors of production yield and income distribution,from the perspective of total factor productivity improvement suggestions of structural tax reduction.更多还原