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ID:34296740
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时间:2019-03-04
《论战略性新兴产业进出口税收政策扶持》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、论战略性新兴产业的进出口税收政策扶持中文摘要中文摘要发展战略性新兴产业,是中国政府立足当前中国经济发展实际做出的重大战略抉择,对于推进产业结构升级和经济发展方式转变,提升中国自主发展能力和国际竞争力具有重要意义。基于中国战略性新兴产业发展处于起步成长阶段等特殊性,现有的进出口税收扶持政策在促进产业发展中存在较大空白与提升空间。企业对于设备和物料免税免证以及快速通关的政策需求较为强烈,迫切希望相关主管部门对现行政策予以整合优化,开展政策创新。现行进出口税收扶持政策执行时存在“免税清单范围窄、免税资质门槛高”等诸多问题,产生的原因主要在于,“促进为主”的政策方
2、针没有得到较好的贯彻落实,政策范围未能涵盖战略性新兴产业的所有领域,未能较好实现鼓励产业发展、促进产业崛起的初衷。为此,建议进出口税收扶持政策的后续制定和完善应在战略性新兴产业分类目录框架下开展,以提升进出口税收扶持政策的系统化、规范化水平。建议制定特定减免税政策、区外加工贸易保税政策、特殊监管区域保税政策三种形式的税收扶持政策,以促进战略性新兴产业集聚及快速崛起,实现经济发展“稳中求进”战略目标。关键词:战略性新兴产业进出口税收扶持政策作者:孙静指导教师:张劲松I英文摘要论战略性新兴产业的进出口税收政策扶持Thesupportingpoliciesfor
3、strategicemergingindustryAbstractThedevelopmentofstrategicemergingindustry,isamajorstrategicchoiceoftheChinesegovernment.ItmakesgreatsignificancetoimproveChina'scapacityforindependentdevelopmentandinternationalcompetitiveness.BecauseoftheparticularityofChina'sstrategicemergingindu
4、stry,wehavemanythingstodotopromoteindustrialdevelopmentwithintheimportandexporttaxsupportpolicies.Enterprisesneedsomepolicieswhichcanmakeequipmentandmaterialstax-freemuchstrongly.Andtheyhoperelateddepartmentstocarryoutthepolicyinnovation.Therearemanyissuesofcurrentimportandexportt
5、axsupportpolicyimplementation,suchas"freelistrangeisnarrow,duty-freequalificationthreshold".Themainreasonsliein,"promote"policyhasnotbeenbetterimplemented,policyfailedtocoverallareasofstrategicemergingindustry.Therefore,inordertoimprovethestandardizationofimportandexporttaxsupport
6、policylevel,wesuggestthatimportandexporttaxpolicyshouldbecarriedoutinstrategicemergingindustryclassificationframework.Andwealsosuggesttherelevantdepartmentstomakepoliciessuchas"specifictaxreliefpolicy","externalprocessingtradepolicy","thespecialsupervisionoftheregionaltradepolicy"
7、topromotethestrategicemergingindustryrapidrise.Keywords:strategicemergingindustry;importandexporttaxpolicies;supportingpolicies.WrittenbySunJingSupervisedbyZhangJinsongII目录绪论·····························································································1一、选题背景及意义····
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