关键词：税收优惠 经济发展 中国 湖北省  武汉论文 硕士毕业论文

论文题目：
推动湖北经济发展的税收优惠政策研究

 

摘  要
税收优代写硕士论文惠是指政府根据一定时期国家政治、经济和社会发展的总目标，用法律政策的形式对某些特定的课税对象、纳税人或地区给予的税收鼓励和照顾措施。也就是指税法中规定的对某些活动、某些资产、某些组织形式以及某些融资方式给予优惠待遇的条款，如对研究与开发活动给予费用扣除、给予特定资产以加速折旧等。可见，税收优惠是税收调控经济与社会的特殊政策工具，是税收政策的重要内容。经济合作与发展组织（OECD）在它1995年的关于税收优惠的报告中，肯定了税收优惠对各国经济社会所起的积极作用，同时也指出了税收优惠对各国经济发展所产生的负面影响，尤其是发展中国家过多的涉外税收优惠导致恶性税收竞争，不利于世界经济的 发展和稳定，因此建议发展中国家取消涉外税收优惠。在中国，自改革开放以来，在经济发展过程中实施了大量的税收优惠，近年来针对普遍存在的税收优惠以及引 起的一系列问题，理论界和企业界对调整现行税收优惠政策的呼声很高，但对税收优惠政策的作用和改革取向莫衷一是，有的甚至建议取消税收优惠政策。这种争论 已直接影响到政府对经济的宏观调控政策抉择，因此，正确认识税收优惠政策的理论及其作用和效应，对制定合理、有效的税收优惠政策，健全税收调控体系，充分 发挥税收政策的调控功能具有重要的现实意义。笔者以《推动湖北经济发展的税收优惠政策研究》作为硕士学位论文，对上述问题作了进一步的理论探讨，并结合中 国国内和湖北省近年来在实施税收优惠政策中的实践进行了分析论证。
本文论述了市场经济条件下税收优惠的理论依据、优惠形式、作用机理、合理限度，并通过对国外税收优惠的实践进行分析借鉴，进而探讨了我国税收优惠政策的调整以及湖北省实施税收优惠政策中应当注意的问题。在此基础上，结合实际，提出了一些具有实用性和可操作性的建议。

 

关键词：税收优惠；经济发展；中国；湖北省

 

Abstract
The tax preference is government given specially object of taxation, area and taxpayer tax incentives or favorable regulations by the form of law as per general aim of economic, political and social development at stated periods. That is to say the tax preference is a preference clause to some activity, some assets, some form of organization and some form of financing stipulated in the tax law. Such to subtract expenses from activity of research and development, and to accelerate depreciation of capital etc. It is obvious that tax preference is a special tool of adjusting society and economy also is the most important content of taxation policy. A report about tax preference in 1995, the OECD affirmed that the tax preference promote the beneficiary countries in economic and social，at the same time it point that tax preference bring bad influence，especially the developing countries' overfull tax preference concerning foreign parties bring on malignant tax competition and make against the development and tranquilization of the world economy. So we suggest that the developing countries abolish tax preference policy concerning foreign parties. At the same time, our country have actualized a great deal of tax preference since reform and opening. As plenty of tax preference and problem, more and more practical man and theoretician ask for adjusting current tax preference policy. While to it’s function and reform’s direction, nobody decide which is right. Some people even suggest abolishing it. The controversy has influenced the government's choice of macroeconomic control. So the right knowledge to the effect and function of tax preference have important operation significance to establish a valid and reasonable tax preference policy, also to consummate taxation administrative system perfect and five full play to the function of taxation adjustment. The Study on the influence of tax preference to the development of Hubei Province make a further theoretical study for the above ques 本论文由无忧论文网www.51lunwen.net整理提供（仅供参考），如需转载，请注明出处。