新形勢下減稅政策效應(yīng)研究--以揚(yáng)州市開發(fā)區(qū)為例.pdf

1、分類號UDC1IIIIIIIIIIIIIIIIIIIIIIIIY3432184指導(dǎo)教師姓名：申請學(xué)位級別：埸H1大拳YANGZHOUUNIVERSITY碩士學(xué)位論文(全日制專業(yè)學(xué)位)新形勢下減稅政策效應(yīng)研究——以揚(yáng)州市開發(fā)區(qū)為例張宜學(xué)號坦15Q晝墨曼密級論文提交日期：2Q!晝生魚月!三旦論文答辯日期：2Q!墨生三月2魚旦學(xué)位授予單位：揚(yáng)劌盤堂學(xué)位授予日期：——答辯委員會主席：20l8年06月AbstractThegoalofthetax

2、reductionpolicyunderthenewsituationofChinaiSteducethetaxburdenofenterprisesandpromotethesustainedandstablegrowthofoureconomyinthepermittedscopeoffinancialresourcesHowevertheexistingresearchiSmainlyfocusedonthemacro1evelo

3、ftaxburdenanalysisandpolicyanalysisandthespecificeffectsofthenewseriesoftaxcutsontherealregionaleconomystilllackthesupportofconespondingempiricaldataInthissense，thepaperanalyzestheeffectbetweentaxpolicyandeconomicgrowth，

4、andindustrialstructure，investmentandconsumptionfirstlyaccordingtotheresearchoftax，tax，theconceptofthetaxcutsandtheKeynesschoolWhichimpactsthedevelopmentofWesterneconomydeeplyandthesupplyschool’SbasictheoryoftaxcutsSecond

5、lythepaperreviewsthehistoryoftaxreductionpoliciessuchasvalueaddedtaxandincometaxsince2008，andsummarizesthreeaspectsoftaxcutspolicymaking，includinginvestmentandconsumption，economicstructure，andimprovementofpeople’S1ivelih

6、oodNext，takingYangzhouDevelopmentZoneasamodel，thepaperinvestigatesandanMyzesthecosteffect，incentiveeffect。upgradeeffect，fiscaleffectandinternationaleffectcausedbytaxreductionpolicyontherealeconomyofYangzhouDevelopmentZon

7、eTheconclusioniSthatthetaxreductionpolicyhaspositiveeffectsonallaspects。Ontheonehand，ithasfoundthatthetaxreductionpoliciesareacute，complicatedtaxratesentrepreneurialirll20V撕veindustriesandsmallandmicroenterprises’investm

8、entandinnovationbenefitswhicharelimitedandSOonOntheotherhand，itfoundthatthetaxdepartmentservicemanagementisinsufficient，thepolicyandsoftwareupdatehasnotformedtheresultantforce，thefmancialpersonnel’SqualityabilityiSlackin

9、g，andthetaxdistributionofthecentraIandlocalinterestiSuncelXainduringthecourseofthetaxreductionpolicyimplementationFinallythepapermakessomesuggestionsfromthepointofviewofpolicymakersandpolicyimplementersincludingperfectin

10、gthetaxstatutory，degeneratingtaxsystem，increasingthepreferentialpoliciesrelatedtopioneeringandinnovativeenterprisesandsmallandmicroenterprises，perfectingtheservicemanagement，optimizingthesoftwareprocess，improvingtheprofe

11、ssionalqualityofthefinancialpersonnel，adjustingthelocalgovernmentrevenueandexpendituresystemandetctoimprovethetaxreductionpolicyintheformulationandimplementation，giveplaytothepositiveeffects，oftaxreductionpolicies，accele