中国钢铁行业税收负担实证分析

发布时间：2018-04-27 07:22

本文选题：钢铁行业 + 税收负担　；参考：《首都经济贸易大学》2013年硕士论文

【摘要】：当前，我国钢铁行业的发展现状不容乐观，存在产能过剩、中低档产品供给过剩而高附加值产品供给不足、资源利用率较低等问题，这些问题也导致了我国钢铁行业与发达国家相比还存在明显差距。尤其在金融危机爆发后，受外需锐减的影响，我国钢铁行业承受着巨大冲击，需求量明显减低，出口量也急剧下降。钢铁行业作为我国经济社会的基础性行业和支柱性产业，利用税收等宏观调控政策来缓解钢铁行业的危机具有重要意义。因此，研究钢铁行业的税收负担问题，，对税收政策的选择以及钢铁行业自身发展等问题，都具有一定的参考价值。本文以我国钢铁行业为对象，对其税负水平进行了较为深入的研究。首先，本文阐述了税收负担基本概念及衡量方法；其次介绍了我国钢铁行业的发展状况、税收制度概况和整体税负水平，并与其他行业税负情况进行比较；随后使用了我国56家上市钢铁公司财报数据，采用实证分析方法对钢铁行业税负情况进行了分析，运用描述性统计方法介绍了上市钢铁企业的整体税负水平及流转税和企业所得税税收负担，并运用面板数据分析方法对钢铁企业的税收负担影响因素进行分析；最后根据实证分析结果，提出了钢铁行业税收负担优化建议。
[Abstract]:At present, the present situation of iron and steel industry in our country is not optimistic. There are some problems, such as overcapacity, oversupply of medium and low grade products, insufficient supply of high value-added products, low utilization rate of resources, etc. These problems also lead to a clear gap between China's iron and steel industry and developed countries. Especially after the financial crisis, due to the sharp reduction of external demand, China's steel industry is suffering a huge impact, the demand is obviously reduced, the export volume is also sharply reduced. As the basic industry and pillar industry of our country's economy and society, it is of great significance to use macro-control policies such as tax to alleviate the crisis of iron and steel industry. Therefore, the study on the tax burden of iron and steel industry has certain reference value for the choice of tax policy and the development of steel industry itself. In this paper, China's iron and steel industry as an object, the tax burden of the level of a more in-depth study. Firstly, this paper expounds the basic concept of tax burden and its measuring method, secondly introduces the development of steel industry in China, the general situation of tax system and the overall tax burden level, and compares the tax burden with that of other industries. Then, using the data of 56 listed iron and steel companies in China, the paper analyzes the tax burden of the steel industry by using the empirical analysis method. This paper introduces the overall tax burden level, turnover tax and enterprise income tax burden of listed iron and steel enterprises by using descriptive statistical method, and analyzes the influencing factors of tax burden on steel enterprises by using panel data analysis method. Finally, according to the result of empirical analysis, the paper puts forward some suggestions for optimizing tax burden of iron and steel industry.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F426.31

【参考文献】