我國(guó)稅收負(fù)擔(dān)的產(chǎn)業(yè)結(jié)構(gòu)研究.pdf

1、華北電力大學(xué)（北京）碩士學(xué)位論文我國(guó)稅收負(fù)擔(dān)的產(chǎn)業(yè)結(jié)構(gòu)研究姓名：郭寧申請(qǐng)學(xué)位級(jí)別：碩士專(zhuān)業(yè)：會(huì)計(jì)學(xué)指導(dǎo)教師：沈劍飛20080104華北電力大學(xué)碩士學(xué)位論文摘要稅收負(fù)擔(dān)問(wèn)題歷來(lái)是關(guān)系到國(guó)計(jì)民生的最敏感的問(wèn)題之一，理論界中關(guān)于稅收負(fù)擔(dān)的研究是多層面，多角度的。本文主要是從稅收負(fù)擔(dān)的產(chǎn)業(yè)結(jié)構(gòu)問(wèn)題入手進(jìn)行分析，通過(guò)對(duì)近年來(lái)第一產(chǎn)業(yè)、第二產(chǎn)業(yè)和第三產(chǎn)業(yè)的稅收數(shù)據(jù)比較，用描述性統(tǒng)計(jì)分析方法對(duì)我國(guó)目前三大產(chǎn)業(yè)的稅收負(fù)擔(dān)水平進(jìn)行了客觀(guān)的分析，為科學(xué)界定

2、和合理調(diào)整我國(guó)的產(chǎn)業(yè)稅收負(fù)擔(dān)水平及其結(jié)構(gòu)做出判斷，同時(shí)為我國(guó)的產(chǎn)業(yè)稅收政策的調(diào)整和新的稅制改革提供理論依據(jù)，對(duì)我國(guó)的產(chǎn)業(yè)稅收負(fù)擔(dān)與稅收政策提出了同步調(diào)整的建議；并通過(guò)對(duì)我國(guó)最新稅收政策的熱點(diǎn)分析，提出稅收政策改革的前瞻性建議。關(guān)鍵詞：稅收負(fù)擔(dān)，產(chǎn)業(yè)結(jié)構(gòu)，稅收政策，稅收收入彈性，稅收收入的產(chǎn)業(yè)結(jié)構(gòu)ABSTRACTThetaxburdenproblemhasalwaysbeenoneoftheissuesmostsensitivequest

3、ionsthatrelatestothenationaleconomyandthepeople’SlivelihoodThetheoreticalcircleinthetaxburdenonthestudyisamulti—level，multi—angleThispapermainlyfromtheindustrialstructureofthetaxburdentostartwiththeissueofthethreeindustr

4、iesinrecentyearsthroughthetaxdata，thethreeindustriesofthepresentlevelofthetaxburdenonanobjectivejudgment，andreasonablyadjustsourcountrysindustrialtaxrevenueburdenlevelstructureforthesciencelimitstomaketheanalysisjudgment

5、extremelysimultaneouslyprovidesthetheorybasisforourcountry’Sindustrytaxpolicy’Sadjustmentandthenewtaxreform，andputforwardthesynchronizationcontrolproposaltoourcountry’SindustrytaxburdenandthetaxpolicyGuoning(Accounting)D