AS钢铁集团纳税评估分析

发布时间：2018-03-18 05:38

本文选题：纳税评估　切入点：钢铁行业　出处：《辽宁大学》2017年硕士论文　论文类型：学位论文

【摘要】：“新常态”的背景下,由于国内市场货币流动性的问题始终没有得到根本解决,各类钢材的市场价格在生产成本的大幅上升下也开始上涨。在这样的形式下,只有更加关注宏观政策面特别是货币政策的最新变化,才能把握市场先机,规避贸易风险。从目前的形势看,钢材价格的剧烈上涨给钢材出口控制带来的是有利因素,钢铁行业产能过剩,而大部分过剩的产能又都是低附加值,低技术含量的钢铁产品。整个行业在房地产不景气的大背景下,出现亏损。内需不行外销改善,但是同样会面对诸多挑战,如国际价格壁垒本土企业保护,反倾销等。总结是目前整个行业都在谋求发展与赢利模式的改变。本文首先对AS钢铁集团公司所在的行业现状,AS公司的生产经营状况和近三年纳税情况进行简要介绍。为了更好的发现AS公司在纳税评估中存在的问题,以及提出建设性的建议,先对整个行业状况进行简单的介绍,然后在对AS公司经营状况和近三年纳税情况进行简要介绍,接着根据得到的近三年数据进行分类总结,并运用公式得出一定的应纳税额的理论值。然而税负分析只是反映生产经营、财务状况,未考虑企业在核算过程中的税法遵从度以及大量进销关联企业影响。因此,需要选定纳税评估指标,在此过程中需要对选择AS集团公司作为评估案例的原因进行说明,然后建立纳税评估模型。其次,应运用纳税评估指标进行深入分析,找出所存在的问题,并利用约谈询问和实地考察的方法调查评定结果的存在。最后,通过上述的AS公司的存在的纳税评估中确实存在的问题提出合理性的建议,从而改善或改变AS钢铁集团公司的发展状况乃至整个钢铁行业的期望。本文以AS公司为典型案例尽量通过分析找到整个行业中存在的普遍性问题,提出建议。从特殊中发现普遍规律,通过总结概括、归纳整理找到普遍性规律性的结论,再在实践中指导公司的经营。
[Abstract]:In the context of the "new normal", because the problem of monetary liquidity in the domestic market has never been fundamentally resolved, the market prices of various types of steel have also begun to rise under the dramatic rise in production costs. In this form, Only by paying more attention to the latest changes in macroeconomic policy, especially monetary policy, can we grasp the market opportunity and avoid trade risks. Judging from the current situation, the sharp rise in steel prices has brought favorable factors to steel export control. The steel industry has overcapacity, and most of the excess capacity is low value-added, low-technology steel products. The entire industry is losing money under the backdrop of a real estate recession. Domestic demand cannot improve its export sales. But it will also face many challenges, such as international price barriers, local enterprise protection, Anti-dumping and so on. Summary is that the whole industry is seeking to develop and change the profit model. This paper first of all to as Iron and Steel Group Company's current situation of production and operation and the tax situation in the past three years are briefly introduced. In order to better discover the problems in tax assessment of as Company, And put forward constructive suggestions, first to the whole industry situation of a simple introduction, and then in the as company operating situation and tax situation in the past three years to brief introduction, and then according to the data obtained in the past three years to carry out a classification summary, However, the tax burden analysis only reflects the production and management, the financial situation, does not consider the enterprise in the accounting process the tax law compliance degree as well as the massive purchase and sale related enterprise influence, therefore, the tax burden analysis only reflects the production management, the financial situation, the tax law compliance degree of the enterprise in the accounting process and a large number of related enterprises. It is necessary to select the tax assessment index. In this process, we should explain the reasons of choosing as group company as the evaluation case, and then establish the tax assessment model. Secondly, we should use the tax assessment index to carry on the in-depth analysis. To find out the existing problems, and to investigate the existence of the evaluation results by means of interviews and field visits. Finally, the reasonable suggestions are put forward through the above problems in the tax assessment of the existence of as Company. In order to improve or change the development of as Iron and Steel Group Company and even the expectations of the whole steel industry. Some suggestions are put forward. To find the general law from the special, through summing up and summing up, summing up and sorting out the conclusion of finding the universal regularity, and then guiding the management of the company in practice.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F426.31;F406.7

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