减税降费背景下黄河流域地区财政可持续测度研究

作者	董鹏梅
姓名汉语拼音	Dong Pengmei
学号	2020000004013
培养单位	兰州财经大学
电话	18893847001
电子邮件	1658695000@qq.com
入学年份	2020-9
学位类别	专业硕士
培养级别	硕士研究生
一级学科名称	税务
学科代码	0253
第一导师姓名	李永海
第一导师姓名汉语拼音	Li Yonghai
第一导师单位	兰州财经大学
第一导师职称	副教授
题名	减税降费背景下黄河流域地区财政可持续测度研究
英文题名	Study on fiscal sustainability Measurement in the Yellow River Basin under the background of cut taxes and fees
关键词	减税降费地方财政可持续黄河流域
外文关键词	Cut taxes and fees ; Sustainable local finance ; Yellow River Basin
摘要	减税降费是深入推进供给侧结构性改革的必然要求。2016 年政府工作报告提出要减轻企业税负压力，以适度财政赤字的方式实施减税降费。此后我国减税降费政策不断完善，减税降费规模也不断扩大。2022 年，政府工作报告提出实施新的组合式税费支持政策，不断加大减税降费力度。实施大规模减税降费是党中央、国务院作出的重大决策部署，是提高政府治理能力的重要手段。实施减税降费有助于完善税收体制改革、优化收入分配，从而提高政府治理能力。地方财政可持续是地方政府运行的核心内容，财政保持可持续方能实现政府管理的可持续。减税降费是推动财政更加积极有为的重要举措，一方面有利于提振企业信心，促进经济发展，从而实现财政的可持续发展。另一方面减税降费政策的实施在短期内必然会使得财政收入减少，导致财政出现不可持续状态。与此同时，黄河流域经济实现高质量发展作为重大国家战略，需要不断推进实施。因此，研究减税降费背景下黄河流域地区财政可持续对促进黄河流域实现高质量发展具有重要意义。本文以减税降费为背景对黄河流域地区财政可持续能力进行分析。首先梳理了不同学者对减税降费、财政可持续、减税降费与财政可持续之间关系以及对黄河流域财政可持续的研究，并对相关理论进行了总结概括。其次通过 2016-2021年相关数据对黄河流域地区省份以及城市财政状况和减税降费规模进行了分析。再次通过使用熵值法，对 2016-2021 年黄河流域地区财政可持续能力进行了测算与分析，并得出：在省份中，陕西省财政可持续能力最强，甘肃省财政可持续能力最弱；在城市中，鄂尔多斯市财政可持续能力最强，白银财政可持续能力最弱；并且整体上看，黄河流域地区大部分省份和城市财政可持续能力较弱，且存在较大差距，地区间财政发展不平衡，减税降费与财政可持续能力正相关等结论。最后结合减税降费背景以及测算结论，从提高减税降费精准度，促进黄河流域经济高质量发展、完善地方税体系，提升黄河流域地区财政收入质量、优化财税资源配置，促进黄河流域区域协调发展、提高资金使用率，优化黄河流域地区财政支出结构、完善债务预算管理机制，进一步防范地方债务风险五个方面提出了相应的对策建议。
英文摘要	Cutting taxes and fees is an inexorable requirement for deepening the supply-side structural reform. The 2016 government work report pointed out that, we need ease the tax burden on enterprises and cut taxes and fees through appropriate fiscal deficit. Since then, the policy of cut taxes and fees has been optimized, and the scale of cut taxes and fees has also been expanded. In 2022, the government work report proposed to implement new combined tax and fee support policies and continuously increase cut taxes and fees. To cut taxes and fees on a large scale is a major decision made by the CPC Central Committee and the State Council, and an important means to improve government governance. The implementation of cut taxes and fees will help improve the reform of the tax system and optimize income distribution, thus improving the governance capacity of the government. Sustainable local finance is the core content of local government operation. Only by maintaining sustainable finance can sustainable government management be realized. Cutting taxes and fees is a significant measure to promote a more proactive fiscal policy. On the one hand, it will help enhance corporate confidence and promote economic development, so as to achieve sustainable fiscal development. On the other hand, the implementation of cut taxes and fees policies will inevitably reduce fiscal revenue in a short term, leading to unsustainable state of finance. Furthermore, as a major national strategy, the realization of high-quality economic development in the Yellow River Basin needs to be carried out continuously. Therefore, it is of great significance to study the financial sustainability of the Yellow River Basin under the background of cut taxes and fees to promote the high-quality development of the Yellow River Basin. In this paper, the financial sustainability of the Yellow River Basin region is analyzed under the background of cut taxes and fees. First of all, this paper sorts out different scholars' research on cut taxes and fees, fiscal sustainability, the relationship between cut taxes and fees and fiscal sustainability, as well as the fiscal sustainability of the Yellow River Basin, and summarizes relevant theories. Secondly, it analyzed the financial situation of provinces and cities in the Yellow River Basin and the scale of cut taxes and fees through the relevant data from 2016 to 2021. Thirdly, the entropy method is used to calculate and analyze the financial sustainability of the Yellow River Basin during 2016-2021, and draw the following conclusion ： among provinces, the financial sustainability of Shaanxi Province is the strongest, and that of Gansu Province is the weakest. Among the cities, Ordos has the strongest financial sustainability, while Baiyin has the weakest financial sustainability. On the whole, the financial sustainability of most provinces and cities in the Yellow River Basin is weak, and there is a large gap between them. The fiscal development is unbalanced among regions, and cut taxes and fees is positively correlated with the financial sustainability. Finally, based on the background of cut taxes and fees and the calculation conclusions, the paper aims to improve the precision of cut taxes and fees, promote high-quality economic development in the Yellow River Basin, improve the local tax system, enhance the quality of fiscal revenue in the Yellow River Basin, optimize the allocation of fiscal and tax resources, promote the coordinated development of the Yellow River Basin and improve the utilization rate of funds. The corresponding countermeasures and suggestions are put forward in five aspects: optimizing the structure of fiscal expenditure in the Yellow River Basin region, perfecting the debt budget management mechanism, and further preventing local debt risks.
学位类型	硕士
答辩日期	2023-05-27
学位授予地点	甘肃省兰州市
语种	中文
论文总页数	66
参考文献总数	67
馆藏号	0005038
保密级别	公开
中图分类号	F810.4/26
文献类型	学位论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/34035
专题	财税与公共管理学院
推荐引用方式 GB/T 7714	董鹏梅. 减税降费背景下黄河流域地区财政可持续测度研究[D]. 甘肃省兰州市. 兰州财经大学,2023.

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