發(fā)布時間：2018-03-24 10:21

  本文選題：鋼鐵行業(yè)稅負(fù)　切入點：稅收制度　出處：《吉林財經(jīng)大學(xué)》2014年碩士論文

【摘要】：十八屆三中全會指出，要繼續(xù)深化經(jīng)濟體制改革，積極發(fā)揮市場在資源配置中的決定性作用。企業(yè)作為市場主體的一部分，加強對企業(yè)稅負(fù)的研究具有重要的實際意義。本文選取鋼鐵行業(yè)的稅負(fù)問題作為研究對象，通過對鋼鐵行業(yè)現(xiàn)行的稅收政策、稅收環(huán)境進行實證研究，分析發(fā)現(xiàn)目前鋼鐵行業(yè)在稅收方面存在的問題或不足，從而為國家在這一產(chǎn)業(yè)進行稅收政策調(diào)整和修正提供重要的理論基礎(chǔ)。 鋼鐵企業(yè)在國民經(jīng)濟中發(fā)揮著至關(guān)重要的地位和作用，關(guān)系到民生的發(fā)展。改革開放以來，我國鋼鐵行業(yè)作為重要的基礎(chǔ)產(chǎn)業(yè)，在幾十年來第一次連續(xù)實現(xiàn)一億萬噸鋼鐵生產(chǎn)后，逐年增加在世界生產(chǎn)和消費的進口量和出口量，，并逐步在世界鋼鐵產(chǎn)業(yè)具有較大的市場競爭力，對我國國民經(jīng)濟的發(fā)展做出了巨大的貢獻。鋼鐵產(chǎn)品是現(xiàn)代建筑的主要消費領(lǐng)域。鋼鐵與生活有著緊密的聯(lián)系，無論從一般的硬件產(chǎn)品，還是到高端的耐用消費品、各種現(xiàn)代衛(wèi)生設(shè)施，到處都可以看到鋼鐵的存在。鋼鐵工業(yè)已經(jīng)成為農(nóng)業(yè)機械化、現(xiàn)代化不可缺少的物質(zhì)基礎(chǔ)。 改革開放以來我國經(jīng)濟駛?cè)敫咚龠\行的快車道，資源和環(huán)境對經(jīng)濟發(fā)展的制約越來越嚴(yán)重，結(jié)構(gòu)性矛盾這一問題在鋼鐵行業(yè)日益突出。污染比較嚴(yán)重、自主創(chuàng)新能力較弱、結(jié)構(gòu)布局不合理、單位能耗較高、產(chǎn)品質(zhì)量低等問題依舊存在。隨著“十二五”階段的到來，在經(jīng)濟調(diào)整的同時，中國開始進行宏觀經(jīng)濟結(jié)構(gòu)的調(diào)整和產(chǎn)業(yè)升級，這對于目前的鋼鐵行業(yè)來說已成為唯一的選擇。因此，國家應(yīng)當(dāng)制定相應(yīng)的稅收政策，以激勵其順利完成鋼鐵主業(yè)的調(diào)整和轉(zhuǎn)型。合理的稅收水平，作為我國稅收政策以及制度設(shè)計、調(diào)整與改革的出發(fā)點，并且成為評價我國稅收政策和制度設(shè)計、調(diào)整與改革基本的尺度，理所當(dāng)然的成為稅收政策以及制度、調(diào)整和改革最終的落腳點。并且國家通過稅收政策對我國宏觀經(jīng)濟進行調(diào)整離不開稅收水平的變革。因此，我們只有對鋼鐵行業(yè)的稅負(fù)水平以及規(guī)律性有一個比較清醒的認(rèn)識，并能對于存在的一系列不公平、不合理的因素來進行調(diào)整和修正，才能為我國進行的稅制改革提供正確的決策依據(jù)。
[Abstract]:The third Plenary session of the 18th CPC Central Committee pointed out that it is necessary to continue to deepen the reform of the economic system and actively give play to the decisive role of the market in the allocation of resources. Enterprises are part of the main body of the market. It is of great practical significance to strengthen the research on the tax burden of enterprises. This paper selects the tax burden of iron and steel industry as the research object, and carries on the empirical research on the current tax policy and tax environment of the steel industry. It is found that there are some problems or deficiencies in the taxation of the steel industry at present, which provides an important theoretical basis for the adjustment and revision of the tax policy in this industry. Iron and steel enterprises play a vital role in the national economy and are related to the development of the people's livelihood. Since the reform and opening up, the iron and steel industry in China has been an important basic industry. After realizing 100 million tons of steel production for the first time in decades, the volume of imports and exports produced and consumed in the world has been increased year by year, and the steel industry in the world has gradually become more competitive in the market. It has made a great contribution to the development of China's national economy. Iron and steel products are the main consumption areas of modern buildings. Steel is closely related to life, from general hardware products to high-end consumer durables. The existence of iron and steel can be seen everywhere in all kinds of modern sanitation facilities. Iron and steel industry has become an indispensable material basis for agricultural mechanization and modernization. Since the reform and opening up, the economy of our country has entered the fast lane of high-speed operation, the restriction of resources and environment on economic development is becoming more and more serious, the problem of structural contradiction is becoming increasingly prominent in the steel industry, the pollution is serious, and the ability of independent innovation is relatively weak. The structural layout is unreasonable, the unit energy consumption is high, the product quality is low, and so on. With the arrival of the 12th Five-Year Plan, China has begun to adjust its macroeconomic structure and upgrade its industry at the same time as the economic adjustment. This has become the only choice for the present steel industry. Therefore, the state should formulate corresponding tax policies to encourage it to successfully complete the adjustment and transformation of the main steel industry. As the starting point of our country's tax policy and system design, adjustment and reform, and become the evaluation of our tax policy and system design, adjustment and reform of the basic yardstick, naturally become the tax policy and system, The ultimate foothold of adjustment and reform. Moreover, the state can not adjust our macroeconomic economy through tax policy without the reform of the tax level. Therefore, we can only have a more sober understanding of the level and regularity of the tax burden of the steel industry. Only by adjusting and correcting a series of unfair and unreasonable factors, can we provide the correct decision basis for the tax reform in our country.
【學(xué)位授予單位】：吉林財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42;F426.31

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