广州市白云区税源经济发展问题的研究硕士学位论文.docVIP

广州市白云区税源经济发展问题的研究硕士学位论文 PAGE 暨南大学会计硕士学位论文 题名（中英对照）：白云区税源经济发展问题的研究 Research on Tax Revenue of Economic Development In Baiyun District 暨南大学MPAcc学位论文：白云区税源经济发展问题的研究 PAGE V 中文摘要 税收增长与经济协调发展问题一直是财政税收领域和政府有关部门关注的焦点问题之一，对此国内外也有大量的理论研究。但不同的时期、不同的区域税收与经济发展却表现出不同的特征。近年来，广州市白云区制定一系列的经济发展蓝图，税收收入步入快速增长的新时期。但随着经济发展水平的提高，税收却出现增长缺乏稳定性、税源企业流失严重等情况，区政府对区域经济发展的宏观调控存在颇多问题。因此，探索白云区税源经济发展问题具有很大的现实意义。 本论文以白云区税源经济为研究对象，探讨税收收入与经济发展二者之间的内在关联机理，发现制约白云区税收增长和区政府调控经济能力的因素，为白云区培植潜在税源、促进税收与经济协调发展提供理论依据与价值参考。 论文主要包括以下两部分内容：第一案部分是案例介绍，从地域、交通、人文、经济、税收等方面全面介绍白云区的情况，指出了白云区税源经济发展中面临的状况。第二部分是案例分析，首先介绍了本文的理论基础，然后分析了白云区经济发展状况、税收发展状况，分析了税源经济发展中存在的具体问题，然后对如何发展白云区的税源经济提出对策建议。 关键词：税源经济 税收收入 经济发展 产业结构 Abstract The coordinated development between tax revenue and economy has always been one of the focuses that financial and tax domains or other related governmental departments concern, and a large number of domestic and international theory researches are about this topic. But it shows different characteristics at different times and in different areas. In recent years, Baiyun district of Guangzhou city has drawn a series of blueprints for economic development, which has pushed the tax revenue into a new period of rapid growth. But with the increased level of economic development, tax revenue appears to be lack of stability and sources of taxation run off seriously, which is caused by the fact that there exist lots of problems about the district government’s macro-control on the regional economic development. Therefore, exploring the issue about sources of economic development of Baiyun district has great practical significance. This paper does research on sources of economic, explores the association mechanisms between tax revenue growth and economic development, and tries to find the factors which restricts the tax revenue growth of Baiyun district and the district government’s ability to regulate the economy, and provides the theoretical basics and references for the Ba