从东北振兴的财税政策变化看对沈阳JC集团税负的影响

发布时间：2019-06-21 02:29

【摘要】：机床企业是装备制造行业的重要组成部分，而装备制造行业又是东北老工业地区的主要产业，同时也是国家在提出东北振兴战略之后需要转型的重要产业。机床企业的发展对于我国东北地区的振兴乃至城镇化的进程具有很强的现实意义。所以，，政府发布配套的财税政策去促进以沈阳JC股份有限公司为代表的装备制造行业来顺利完成结构调整和产业的升级是十分必要的。税收负担作为企业纳税多少的重要指标，就成为了验证东北振兴战略对企业生产资料更新乃至整个产业升级换代的最重要手段。一方面，国家通过宏观经济政策对符合条件的企业税负产生影响；另一方面，通过对企业税负变化及其产生的规律进行有效的总结，可以为国家今后税收政策及相关制度的制定和调整带来一定的经验和依据。因此，只有清楚地了解当地企业的实际税收负担，才能检验国家提出“东北振兴”战略之后，财税政策对企业的帮扶和促进作用；只有发现并分析其中有瑕疵甚至不公平、不合理的成分，才能为东北企业的转型发展乃至未来国家对于东北或者其他区域的发展战略提供经验和决策依据。本文以税收负担作为研究和分析该问题的主要方法，将沈阳JC股份有限公司的税收负担与东北振兴提出前后的财税政策变化进行比较，对我国实施东北振兴战略以来该企业税负变化的实际效果做出了结论，并对机床企业的相关税收政策的制定提出了合理的改进建议。本文具体内容包括以下几部分：首先是绪论部分，包括研究背景和研究思路两部分。第二部分是对沈阳JC股份有限公司的基本经营状况及纳税情况的介绍，对沈阳JC股份有限公司运营及财务纳税情况做了比较全面的介绍。第三部分对“东北振兴”提出以来沈阳JC厂面临的税收政策环境进行了分析。第四部分对该企业的税收负担进行分析，通过对已有数据的整理和对其他地区类似企业的对比得出，在国家振兴东北老工业基地的大背景下，该企业的整体税收负担并没有明显降低。通过对该企业的增值税税收负担和所得税税收负担的进一步分析，给出了相应的解释。最后，对东北地区机床企业税收的负面影响给出了建议和对策。
[Abstract]:Machine tool enterprise is an important part of equipment manufacturing industry, and equipment manufacturing industry is the main industry in the old industrial area of Northeast China, and it is also an important industry that the country needs to transform after putting forward the strategy of revitalization in Northeast China. The development of machine tool enterprises is of great practical significance to the revitalization and even urbanization of Northeast China. Therefore, it is very necessary for the government to issue supporting fiscal and tax policies to promote the equipment manufacturing industry represented by Shenyang JC Co., Ltd., to successfully complete the structural adjustment and industrial upgrading. As an important index of how much enterprises pay taxes, tax burden has become the most important means to verify the revitalization strategy of Northeast China for the renewal of the means of production of enterprises and even the upgrading of the whole industry. On the one hand, the state has an impact on the qualified enterprise tax burden through macroeconomic policies; on the other hand, by effectively summing up the changes of enterprise tax burden and its generating laws, it can bring some experience and basis for the formulation and adjustment of national tax policy and related systems in the future. Therefore, only by clearly understanding the actual tax burden of local enterprises, can we test the role of fiscal and tax policies in helping and promoting enterprises after the state puts forward the strategy of "revitalization of Northeast China". Only by finding and analyzing the defective or even unfair and unreasonable components, can we provide experience and decision-making basis for the transformation and development of enterprises in Northeast China and even for the development strategy of Northeast or other regions in the future. This paper takes the tax burden as the main method to study and analyze the problem, compares the tax burden of Shenyang JC Co., Ltd with the changes of fiscal and tax policies before and after the Northeast Revitalization, draws a conclusion on the actual effect of the tax burden change of the enterprise since the implementation of the Northeast Revitalization Strategy in China, and puts forward some reasonable suggestions for the formulation of the relevant tax policies of machine tool enterprises. The specific content of this paper includes the following parts: first of all, the introduction part, including the research background and research ideas. The second part introduces the basic operation and tax situation of Shenyang JC Co., Ltd., and makes a more comprehensive introduction to the operation and financial tax situation of Shenyang JC Co., Ltd. The third part analyzes the tax policy environment faced by Shenyang JC Factory since the Northeast Revitalization was put forward. The fourth part analyzes the tax burden of the enterprise, through the collation of the existing data and the comparison of similar enterprises in other regions, it is concluded that under the background of revitalizing the old industrial base in Northeast China, the overall tax burden of the enterprise has not been significantly reduced. Through the further analysis of the VAT tax burden and the income tax burden of the enterprise, the corresponding explanation is given. Finally, some suggestions and countermeasures are given for the negative influence of machine tool enterprises in Northeast China.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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