经济转型时期我国的税收研究 毕业论文.docVIP

经济转型时期我国的税收研究 摘要：改革开放以来，我国的经济高速发展，年均GDP增量始终超越其他国家。然而，不可否认的是，我国的经济增长始终是以盲目上新项目，铺新摊子、资源的大量消耗、环境的严重污染、以及设备的低利用率为特征的粗放型增长方式造成了经济生活中的一系列矛盾，严重地制约着经济的进一步发展。消耗求增长的建设是难以为继的所以，必须积极推进经济增长方式生产要素结合充分利用少投入、低消耗、高技术、高质量、高产出的集约型经济Tax Research on Economic Transition in China Liu Pan zhe （10 F 1，Department of International Trade，ShengDa College of Economic Trade Management） Abstract: Since the reform and opening up policy being carried, China has a vast economic development, with an average annual GDP increasing the fastest. However, it is undeniable that Chinas economic growth has always been based on setting on a new project, launch new projects, large number of resource consumption, serious environmental pollution, as well as low utilization of equipment, which also caused the economic a series of contradictions, barricaded the further development of the economy. Extensive growth in construction is unsustainable, so we must actively promote the transformation of economic growth mode, develop a new combination method of production factors in order to keep the factors of production can be fully utilized. That makes the economy into less investment, low consumption, high-tech, high-quality, high-yield intensive model of economic development. The tax acts as an important role of national macro-control, which could raise revenue, regulate the economy function smoothly. This helps it being a unique regulatory tool in accelerating the transformation of economic development mode. Keywords: intensive growth tax structure optimization 经济增长方式是中国经济社会发展中根本性问题。改革开放20多年来，中国经济保持多年的快速增长，堪称奇迹。但增长方式转变难如人意长期以来粗放式经济增长的问题进一步显现，一些行业面临着产能过剩、供需失衡、成本上涨、价格下跌等问题的考验，盈利空间受到挤压粗放型经济增长方式是指在生产技术水平较低的条件下,主要依靠增加资金、人力、物力等生产要素的投入量来提高产量或产值的经济增长。这种经济增长方式通过单纯依靠生产要素的大量投入和扩张 ,即通过扩大生产场地,增加机器设备,增加劳动力等来实现的经济增长。传统工业化道路背景下“三高一低”高投入、高能耗、高污染、低效益 从课税对象的性质来看，税收可分为流转税、所得税、财产税、资源税和行为税，其中所得税、财产税等属于直接税，即税收负担不能转嫁或难以转嫁；流转税属于间接税，即税负转嫁比较容易。自1994年税制改革以来，我国目前已经初步建立起以流转税和所得税为主体的税制结构，我国税收结构现状见表1，表2 表1?2003—2012我国各主要税种收入 单位：亿元数据库：年度数据