【正文】 畢業(yè)設(shè)計 (論文 ) 題 目 名 稱： 寧夏地區(qū)稅收優(yōu)惠政策利用效果分析及建議—— 基于西部大開發(fā)戰(zhàn)略下的研究 系 別： 經(jīng)濟(jì)管理系 專 業(yè) /班 級： 會計學(xué) 07102 班 學(xué) 生： 學(xué) 號： 指導(dǎo)教師（職稱）： I 摘 要 改革開放 20 年后，東部沿海地區(qū)經(jīng)濟(jì)各個方面得到迅速發(fā)展，人民生活富裕。但西部地區(qū)發(fā)展仍然滯后，造成了東西部地區(qū)差距在不斷增大。如何提高西部地區(qū)人民的生活水平，發(fā)展西部經(jīng)濟(jì)，促進(jìn)西部地區(qū)穩(wěn)定和社會進(jìn)步，迫在眉睫。經(jīng)過研究，國務(wù)院于1999 年出臺了西部大開發(fā)戰(zhàn)略。經(jīng)過 10 年的發(fā)展，西部大開發(fā)戰(zhàn)略在西部地區(qū)取得了豐碩的成果。 經(jīng)濟(jì)實現(xiàn)平穩(wěn)較快增長、基礎(chǔ)設(shè)施建設(shè)薄弱局面不斷改善、生態(tài)環(huán)境保護(hù)和建設(shè)顯著加強(qiáng)、農(nóng)村生產(chǎn)生活條件日益改善、社會 事業(yè)發(fā)展薄弱狀況基本改善。為了進(jìn)一步推進(jìn)西部地區(qū)發(fā)展，我國于 2021 年西部地區(qū)工作會議決定深入實施西部大開發(fā)戰(zhàn)略。使西部地區(qū)人民的生活水平再上新臺階，經(jīng)濟(jì)更加繁榮，社會更加穩(wěn)定和諧發(fā)展。 本文首先就第一輪西部大開發(fā)稅收優(yōu)惠政策進(jìn)行歸納總結(jié)，對其在西部 12 省市區(qū)實施的經(jīng)濟(jì)效果等進(jìn)行統(tǒng)計數(shù)據(jù)分析，并對第一輪西部大開發(fā)稅收政策實施效果進(jìn)行經(jīng)驗總結(jié)。其次，利用統(tǒng)計分析法，分析寧夏地區(qū) 10 年來的發(fā)展?fàn)顩r，并總結(jié)寧夏地區(qū)在第一輪西部大開發(fā)實施過程中的經(jīng)驗，揚長補短，為制定更有針對性、科學(xué)性的稅收優(yōu)惠政策提供借鑒。通過實 施更有效的稅收政策，引導(dǎo)和發(fā)展經(jīng)濟(jì)，使新一輪西部大開發(fā)的實施效果更好。 關(guān)鍵字 ： 西部大開發(fā)政策；稅收優(yōu)惠政策；利用效果；寧夏地區(qū) II ABSTRACT With the support of electronic merce rapid growth in recent years, China39。s express delivery industry ushered in a hither to unknown prosperity, courier services to an average of 20% above the rate of increase, the courier service industry has bee a typical representative of China39。s emerging service industries, is a product of the rapid development of market economy, has made great contribution to the economic development of our country, the development of express industry more than thirty years in the number of enterprises, the scale Chinese, turned over several times, it is in this context of rapid development, we will be more and more eager to know the situation of tax collection and administration of the express industry in the end is what? The existence problems and loopholes. In this paper, through the analysis of the current situation of China39。s express delivery industry, find out the tax problems, this paper analyzes the express delivery panies operating in the process of facing the problem from the point of view of the tax authorities, the express industry to highlight the problem in the public and. In order to establish a more conducive to the development of express industry revenue model. This paper is divided into five parts, make forwardlooking guidance the first part mainly introduces the domestic and foreign research situation of the express industry to the development of the industry。 the second part gives a detailed analysis of the current logistics industry in our country the related tax policy and theory, to explore the influence of sub types of situation and has the current China39。s express delivery industry related tax policy the third part of the existence of the express industry。 tax collection and management problems in China, reveals the defects of tax policies that hinder the development of express industry in China。 the fourth part is to learn from other countries experience, proposed the building of the enlightenment of the development of express industry in China。 the fifth part put forward the countermeasures to improve the courier industry tax policies the development of our country, in order to make the tax policy in our country is more conducive to the express industry. At the same time, the tax authorities must renew the idea, innovation management, conforms to the development of express industry tax policy。 make use of the chance of VAT expanding, to repair the deduction chain, truly fair tax burden。 promote the courier industry, but the last level. Keywords: courier industry。 tax theory。 tax administration。 tax policy tern regions of China has made great achievements. Economic to realize smooth fast growth and infrastructure construction situation to constantly improve the weak, ecological environment protection and construction significant strengthening, rural production and living conditions have improved increasingly, the development of social undertakings weak condition basic improvement. In order to further promote the regional development, our country in 2021 work in the western region meeting decided to further implementation of western China development strategy. Make the western district people39。s standard of living to a new step, III economic prosperity, the harmonious development of society more stable. This paper first on the first round of the great western development preferential tax policies are summarized, in its national implementation of economic effect etc, and statistical data analysis of the first round of western development for experience. Secondly, the use of statistical analysis, analysis in Ningxia area 10 years of development, and summarized in the west development in Ningxia area in the implementation of experience and lessons, raise for a fresh round of western development, the preferential tax policies more targeted and scientific reference. By implementing more effective tax policy, guidance and economic development, the implementation of the western development new work better. Keywords： Western development。 tax incentives。 use of results。 Ningxia 目 錄 摘 要 ...................................................................................................................... I ABSTRACT .................................................................................................................. II 1 緒 論 ..................................................................................................................... 0 研究背景 ..................................................... 0 研究意義及目的 ............................................... 0 研究意義 .................................................. 0 研究目的 ................................................. 1 文獻(xiàn)綜述 ..................................................... 1 研究思路及方法 .............................