导　　师： 魏朗

学科专业： 020203

授予学位： 硕士

作　　者： ;

机构地区： 暨南大学

摘　　要： 近几年来，广东省、广州市各层面均出台了一系列扶持民营经济发展的政策，促使广州市民营经济取得了长足发展，在经济社会中的地位越来越突出，正逐步成为广州市经济发展的主导力量。民营经济发展好坏，决定着广州市经济的发展质量和发展后劲，与广州市经济竞争力息息相关。 十八届三中全会指出，未来十年内改革重点在于经济体制改革，核心问题是使市场在资源配置中起决定性作用。围绕增强民营经济动力和活力，扶持和鼓励民营经济发展，全会提出了明确的要求，释放了强烈的政策信号。比如，全会提出，要按照权力平等、机会平等和规则平等的原则，放宽民营经济进入特许经营领域的准入条件；要求对民营企业的知识产权要加紧制定相关法律，从法律层面加强对民营经济技术创新的扶持和保护，并从提供优惠的金融条件的角度提出要大力扶持科技型中小企业发展。 可以预测未来五到十年内，民营经济将会得到发展的大好环境，为民营经济的再次腾飞提供了优越条件。故研究民营经济的现状，探讨其主要影响因素，分析民营经济与税收之间的关联关系，并与广州市实际相结合，提出几点建议，具有一定意义。 论文将对广州市民营经济从总量、结构、重点企业、发展优势等方面进行研究，并在此基础上分析影响广州市民营经济发展的因素，进一步解构广州市民营经济税源现状对税收的影响，希望对我国市场经济的完善有所增益。 本文的主体主要分为以下六个部分：第一部分是引言，主要介绍了论文的选题背景、研究思路和方法、创新之处与不足，并综合评述了前人的文献研究观点；第二部分主要界定了本文所提及的民营经济与税源的概念，阐述了税源分析的概念、意义及方法，并重点介绍了税源及税收收入之间的关系；第三部分是广州市民营经济税源分析，分析了广州市民营经济的总量、结构等相关情况；第四部分是广州市民营经济发展的影响因素，分为外部因素和内部因素展开分析；第五部分是广州市民营经济税收情况分析，从宏观与微观层面分别分析了民营经济税源与税收的关联关系，并简单探讨了其影响因素；第六部分是结语，简单地提供了促进广州市民营经济发展的相关对策和建议，并对本文进行了总结，提出了继续完善的方向。 In recent years, all levels of Guangdong Province, Guangzhou City, issued aseries of policies to support the development of private economy, and the privateeconomy in Guangzhou city has made considerable development, and has becomemore and more prominent in economic society, and is gradually becoming thedominant force in the economic development of Guangzhou city. The development ofthe private economy being good or bad, decides the development quality andthe development of Guangzhou economy, and is closely related to economiccompetitiveness of Guangzhou. Through the Third Plenary Session of the eighteen points, in the next tenyears, the focus of reform lies in the reform of the economic system, and the coreproblem is to make the market play a decisive role in the allocation ofresources. Strengthening the private economy power and vigor, supportand encourage the development of private economy, and put forward a cleardemand plenary meeting, and release policy signal strong. For example, the plenarysession put forward that, according to the equal rights, equal opportunities and rulesof the principle of equality, to relax the private economy to enter the franchisehas access conditions; requirements for private enterprises to set up intellectualproperty law, from a legal perspective, strengthen the technological innovation ofprivate economic support and protection, and proposed to vigorously supportthe small and medium-sized technology from the enterprise development to providepreferential financial conditions point. We can predict that in the next five to ten years, private economy willhave excellent environment for the development, which again has provided favorableconditions. The research status of the private economy, to investigate the influencingfactors, analysis of relationship between private economy and taxation, and with theGuangzhou city practice, and puts forward some suggestions, has somecertain significance. The private economy in Guangzhou city was studied from the total amount,structure, key enterprises, development advantages, and based on the analysisof influence factors of the development of private economy in Guangzhou City, theprivate economy further deconstructs the tax status of Guangzhou city's influence totax, hoping to gain the perfection of our country's market economy. This subject is mainly divided into the following six parts: the first part is theintroduction, mainly introduces the research background, research ideas andmethods, innovation and deficiency, and reviewed the literature of previousresearch point of view; the second part mainly defines the concept of privateeconomy and revenue referred to in this paper, the concept of significance and methodof analysis, source, and focuses on the relationship between tax revenue and taxrevenue; the third part is the analysis of the private economy in GuangzhouCity, analyzes the related sources, private economy in Guangzhou City, thetotal structure; fourth part is the influence factors of development of the privateeconomy in Guangzhou City, divided into external factors and internalfactors analysis; fifth part is the analysis of tax of private economy in GuangzhouCity, from the macro and micro level respectively, and analyzed the relationshipbetween tax and tax of the private economy, and also simply discusses the influencingfactors; the sixth part is a conclusion, simply provides related countermeasures andsuggestions on promoting the development of the private economy inGuangzhou City, and this paper is summarized, put forward to perfect direction.

关 键 词： 广州 民营经济 税源分析 税收弹性 税收负担 税收结构

分 类 号： [F812.42 F276.5]

领　　域： [经济管理] [经济管理] [经济管理]