【作者】 熊俊；

【导师】 杨得前；

【作者基本信息】 江西财经大学 ， 税务硕士（专业学位）， 2016， 硕士

【摘要】 供给侧结构性改革是我国全面深化经济体制改革的突破口。供给侧是相对需求侧来说的,需求侧主要是指“投资、需求、出口”三大方面,而供给侧则主要是指“劳动、土地、资本”等。供给侧结构性改革的目标是要通过结构性改革,矫正要素配置扭曲、扩大有效供给、提高全要素生产率,促进经济社会持续健康发展。本文基于2008—2014年的相关数据,对南昌市国税税源结构问题进行了系统研究,其主要内容包括以下几部分。1.南昌市国税税源结构的分析根据税源结构的分类,从五个角度对2008—2014年南昌市国税税源结构的具体情况进行了研究。从南昌市国税税收总量看,2008—2014年税收收入年均增长率16.9%,增长速度快于同期GDP增速。从税种角度看,增值税占全部税收收入的比重虽有所下降,但仍是第一大税种;企业所得税占全部税收收入的比重有所上升,到2014年已成为第二大税种;增值税、企业所得税和消费税三大税种税收收入合计占全部税收收入的比重超过90%。从产业角度看,南昌市国税第二产业税收收入占比最高,第三产业税收收入占比其次,第一产业税收收入占比最低。其中,制造业在第二产业内一家独大,但不同的制造业发展状况不同;批零业和金融业在第三产业中占比最高,但先进制造业和现代服务业发展缓慢。从重点税源管理角度看,重点50户和重点5户税收增长缓慢,拖累整体税收增长,重点招商企业税收贡献率较低。从征税单位角度看,红谷滩区、南昌县、新建县、进贤县和安义县国税收入增长迅速,对整体税收增长贡献较大。从经济类型角度看,股份公司、外商投资企业和私营企业所纳税额增长较快,对税收的贡献率较大,而国有企业、集体企业对税收的贡献率则相对较小。2.南昌市国税税源结构与经济发展的相关性分析本文对南昌市国税税源结构与经济发展之间的相关性进行了实证分析。分别从税收总量和产业结构角度进行了实证研究。回归结果显示,GDP的增长对税收总量的增长具有明显的正向作用;不同产业的经济发展对来源于该产业的税收均具有正向作用,增长作用存在第三产业最强、第二产业次之、第一产业最弱的状况。3.南昌市国税税源结构现存的问题和成因分析根据本文数据分析和实证研究发现南昌市国税税源结构存在的问题,并对产生这些问题的原因进行了剖析。分析显示,南昌市国税税源结构主要存在税源经济总量不足、税源的产业分布不合理、县区税收发展不均衡以及大中型企业税源数量不足等问题,造成这些问题主要有经济发展水平不高、产业结构不合理、税收制度不够健全和税收征管效率偏低等方面的原因。4.促进南昌市国税税源结构优化的对策根据前文的分析,本部分有针对性地提出了相应的对策建议。本文认为,要解决以上问题,主要应该从大力发展经济、优化产业结构和完善落实财税政策三个方面着手。本文的主要特色与创新点:一是分析的角度是税源结构,分析的范围限定为南昌市国税税源结构;二是对税源结构与经济发展之间的关系进行了实证分析;三是本文的研究紧扣国家供给侧结构性改革这个当下热点话题。完成南昌市国税税源结构的优化,将有利于南昌市国税税收总量的发展和结构的优化,并最终有利于促进南昌市经济社会的发展,为南昌市的发展创造更好的条件,为建设“十三五”注入新动力。更多还原

【Abstract】 The breakthrough of Deepening the Reform Comprehensively is structural reform of the supply.Relative demand side is supply side,the demand side mainly refers to the three major aspects of investmen,demand,exports,and the supply side is manily refers to the labor,land,capital etc.The goal of structural reform in the supply side is to pass structural reforms,to correct the distortion of the elements,to expand the effective supply,to improve the total factor productivity,and to promote the sustained and healthy development of the economy and society.Based on the data of 2008—2014,this paper has a deep study of the Nanchang SAT’s tax source structure,its main contents the following sections.1.Analysis of Nanchang SAT’s tax source structureAccording to the classification of the tax source structure,carried out the study from five perspectives.From total tax amount of Nanchang State Taxation,it had an average annual growth rate of about 16.9% from 2008 to 2014,growing faster than the same period GDP growth.From the perspective of different taxes,the proportion of VAT in total tax revenue has declined,but it’s still the largest tax;the proportion of corporate income tax in total tax revenue has increased,it became the second largest tax by 2014;the sum of value-added tax,corporate income tax and consumption tax revenue accounts for over 90% of tax receipts.From the perspective of industry,the highest proportion of Nanchang State Taxation revenue is from secondary industry,the tertiary industry tax revenue is second largest,but the relative lack of development of the third industry.The manufacturing sector is the largest part in the secondary industry,but different manufacturing has different conditions;wholesale and retail trade and finance account for the highest proportion in the tertiary industry,but advanced manufacturing and modern service industry develop slowly.From the perspective of key tax sources management,tax revenue of 50 key enterprises and 5 key enterprises grew slowly,dragging down overall revenue,and key investment enterprises’ tax contribution rate is low.From the perspective of taxing units,the tax revenue has a rapid development in Honggutan,Nanchang County,Xinjian County,Jinxian County and Anyi County.That has a large contribution to total tax revenue growth.From the perspective of economic types,joint-stock companies and foreign-funded enterprises and private enterprises have developed rapidly,and contributed to the tax development.2.Research of correlation between Nanchang SAT’s tax source structure and economic developmentThis paper has done empirical research of correlation between Nanchang SAT’s tax source structure and economic development.And this empirical research has three different perspectives including: total tax revenue,industry structure and taxes structure.Regression structure showed that GDP growth has a significant positive effect on total tax;economic development of different industries has positive effect on the tax from different industries;economic development can promote the growth of various taxes,but not the same.3.Causes analysis of problems existing in the Nanchang SAT’s tax source structureAccording to the above data analysis and empirical study of Nanchang city,found the problems existing in tax source structure,and analyzed the causes of these problems.Analysts believe that the Nanchang state tax sources existing these problems including the shortage of main economic tax sources,Irrational industrial distribution of tax source,Unbalanced development of tax in different districts and inadequate sources of medium and large enterprises,and these problems mainly caused by economic development,economic structure and tax system and the tax collection and management system.4.Countermeasures for promoting the optimization of Nanchang SAT’s tax source structureBased on the foregoing analysis,this section puts forward corresponding countermeasures in a targeted manner.This paper argues that in order to solve the above problems by three aspects,mainly should deepen the fiscal and taxation system,the implementation of tax policies and improve the efficiency of tax collection and management.The innovations of this paper are following: Firstly,analysis is the tax source structure,structure of Nanchang city,the scope of the analysis is the internal revenue service tax;Secondly,the paper has done empirical research of correlation between Nanchang State tax source structure and economic development.Thirdly,the existing literature dosen’t cover the research of Nanchang SAT’s tax source structure,and this paper makes up for the deficiency of the existing literature to a certain extent.Complete the optimization of Nanchang State tax source structure will help Nanchang State Taxation develop in both the amount and structure.And,ultimately,it can help to promote economic and social development,create better conditions for the development of Nanchang city,to inject new impetus for the "Thirteen-Five".更多还原