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MBA硕士论文_越南税收负担研究(62页)

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华中科技大学博士学位论又

Abstract

The state budget revenue means that the State uses the powers to focus a part of the

national financial source forming the state budget funds to meet the spending needs. The

spending needs of the State are also to perform the tasks for the country's development,

namely the issues of the econony and society. To perform the tasks,tiie State uses the tax

burden as a most important lever to regulate economic and social issues as economic

growth, industrial restructuring, FDI attraction, equitable income distribution and others.

However, in practice in countries and territories around the world, the tax burden is always

one of the most sensitive contents, so it always causes the interest conflicts between the

State and the people, and a practical case of Vietnam is also not an exception.

After the two stages of tax regime reform (1990 - 1995 and 1996 - 2000),Vietnam's

tax system had been formed with the application of many important taxes, but the level of

their perfection was still unable to meet the practice、demands. During the period of

administrative reform of taxation (2001 - 2005) and so far,Vietnam has continued to

amend the old tax laws and ordinances, at the same time has issued a number of new tax

laws and ordinances, so the tax regime system is relatively conpleted. However, besides

the achieved results that the tax burden has not only done to increase the state budget

revenues but also has become one of the most important factors affecting the economy's

development, but the system of tax regimes and tax policies of Vietnam still existed

notable weaknesses. For advantages and weaknesses,we will introduce and analyze them

in this thesis through the following chapters.

The thesis's main ideas and conclusions have been shown in eight chapters. In

Chapter 1,we have tried to analyze the issues as context of research, domestic and foreign

research, purpose of research, research significance, at the same time we also tried to

introduce the research methods would be used in this thesis. In Ch^)ter 2, we have

introduced and analyzed the basic contents of tax burden, main factors effecting the tax

burden, tax incidence and tax burden shifting, at the same time have also introduced the

theories related to the tax burden of the demand-side economics, the supply-side

economics and the modern side economics. In Chapter 3,we have introduced the

华中科技大学博士学位论文

organizational structure model of the current tax regime system in Vietnam, at the same

time we have also introduced and analyzed the tax regime system before and after

economic reform, tax burden structure, and constituent factors of the tax burden.

In Ch^jter 4,besides the introduction and analysis of the theoretical contents about

the relationship between tax burden and equitable income distribution, we have also

analyzed the intact of the burden of some taxes for equitable income distribution in

Vietnam. In fact, the burden of three taxes have affected equitable income distribution to

be the most obvious including personal income tax, special consumption tax and corporate

income tax, but the adjustment effect of these taxes has not yet achieved the optimal

objectives of fairness and efficiency. In addition, we have also compared the personal

income tax between China and Vietnam, and we have discovered that the personal income

tax in Vietnam was more backward than China, the personal income tax burden of

Vietnam was higher than China, and the role of the personal income tax on equitable

distribution of income in Vietnam was less effective than China

In Chapter 5, besides the introduction and analysis of the related theories, we have

also analyzed the relationship between tax burden and industrial restructuring in Vietnam.

The research results have shown that the tax burden has affected the industrial

restructuring in Metnam but not really clear. The evidences that many industries or sectors

have enjoyed tax incentives such as agriculture, forestry and fishing, but the attraction of

financial coital and high technology and engineering for them was very difficult and not

achieved the original objectives.

In Chapter 6,we have introduced and analyzed the related theories about the

relationship between tax burden and FDI attraction. Through the theoretical bases, we

have analyzed the role of the tax burden in attracting FDI flows into Vietnam. The results

have been found in this chapter that the tax burden was one of the three most important

factors influencing the attraction of FDI inflows into Vietnam, and the remaining two

factors are labor costs and inflation index. These findings are also consistent with the

survey results of Vietnam organizations in foreign invested enterprises.

In Chapter 7,besides the introduction and analysis of the multiplier model and Laffer

model, we have also analyzed the relationship between tax burden and economic growth

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