我国钢铁行业税负水平的实证研究

发布时间：2018-03-24 10:21

本文选题：钢铁行业税负　切入点：税收制度　出处：《吉林财经大学》2014年硕士论文

【摘要】：十八届三中全会指出，要继续深化经济体制改革，积极发挥市场在资源配置中的决定性作用。企业作为市场主体的一部分，加强对企业税负的研究具有重要的实际意义。本文选取钢铁行业的税负问题作为研究对象，通过对钢铁行业现行的税收政策、税收环境进行实证研究，分析发现目前钢铁行业在税收方面存在的问题或不足，从而为国家在这一产业进行税收政策调整和修正提供重要的理论基础。钢铁企业在国民经济中发挥着至关重要的地位和作用，关系到民生的发展。改革开放以来，我国钢铁行业作为重要的基础产业，在几十年来第一次连续实现一亿万吨钢铁生产后，逐年增加在世界生产和消费的进口量和出口量，，并逐步在世界钢铁产业具有较大的市场竞争力，对我国国民经济的发展做出了巨大的贡献。钢铁产品是现代建筑的主要消费领域。钢铁与生活有着紧密的联系，无论从一般的硬件产品，还是到高端的耐用消费品、各种现代卫生设施，到处都可以看到钢铁的存在。钢铁工业已经成为农业机械化、现代化不可缺少的物质基础。改革开放以来我国经济驶入高速运行的快车道，资源和环境对经济发展的制约越来越严重，结构性矛盾这一问题在钢铁行业日益突出。污染比较严重、自主创新能力较弱、结构布局不合理、单位能耗较高、产品质量低等问题依旧存在。随着“十二五”阶段的到来，在经济调整的同时，中国开始进行宏观经济结构的调整和产业升级，这对于目前的钢铁行业来说已成为唯一的选择。因此，国家应当制定相应的税收政策，以激励其顺利完成钢铁主业的调整和转型。合理的税收水平，作为我国税收政策以及制度设计、调整与改革的出发点，并且成为评价我国税收政策和制度设计、调整与改革基本的尺度，理所当然的成为税收政策以及制度、调整和改革最终的落脚点。并且国家通过税收政策对我国宏观经济进行调整离不开税收水平的变革。因此，我们只有对钢铁行业的税负水平以及规律性有一个比较清醒的认识，并能对于存在的一系列不公平、不合理的因素来进行调整和修正，才能为我国进行的税制改革提供正确的决策依据。
[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.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F426.31

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