纺织行业增值税纳税评估研究

发布时间：2018-01-16 12:12

本文关键词：纺织行业增值税纳税评估研究　出处：《山东大学》2014年硕士论文　论文类型：学位论文

【摘要】：纺织行业是我国传统的优势产业,在经济发展和建设中起到重要的支柱作用。改革开放以来,纺织行业已踏入国际市场,成为我国最大的净创汇产业之一。纺织行业是高密市的传统支柱产业,该行业的发展变化对高密市的经济税收起着举足轻重的作用。截至2010年底,高密市纺织行业纳税人户数仅次于个体业户众多的零售业,在全市纳税人总户数中居第二位,在一般纳税人户数中居第一位。高密市纺织行业自90年代起步,历经近20年的发展,目前纺织生产能力已位居潍坊市各县市区第- 从实践上看,纺织行业是高密市经济发展的支柱行业,纺织行业在全市的增值税主体地位极为明显,对纺织行业的增值税进行必要的税源动态监控和实施科学合理的纳税评估,必将会对高密市经济的平稳发展起到良好的促进作用,同时也会对全市税收持续增长做出更大贡献。同时,从近几年高密市的纺织行业工业总产值和纺织行业增值税税收收入的分析情况看,2006-2012年高密市纺织行业增值税收入占全市增值税收入的平均比例为40.19%,而纺织行业工业总产值占全市工业总产值的比例为53.57%,前者比后者低了13.38个百分点,分析数据表明,高密市纺织行业经济发展的成果并未充分体现到税收的增长上。因此,如何有效采用更为科学、更为合理的方法,去解决纺织行业税源管理中存在的此类问题和矛盾,切实增强税收征管质效,确保税收持续稳定增长就显得尤为重要和迫切。纳税评估贯穿税收征管的各个方面和环节,不仅是税收管理的一种手段,也是纳税服务的一种手段。纳税评估不单单是税款征收和税务检查的衔接点,更是税收管理的核心和重点。税务机关可以有效利用纳税评估成本低、准确性强、效率高的多种优势,切实提高纺织行业的税收征收率。因此,在纺织行业中实行增值税纳税评估是必要的,是税收科学化、管理精细化、税源专业化的现实需要。本文通过对纺织行业生产经营特点的研究与分析,总结出了纺织行业增值税纳税评估工作中存在的问题和矛盾。基于对大量企业生产涉税信息的采集和纳税评估分析指标的确定,逐步建立起了纺织行业增值税纳税评估模型。本文共有5章。第1章为绪论。首先简要介绍了高密市纺织行业发展状况和存在的矛盾和问题,明确提出了在纺织行业中实行增值税纳税评估是必要的,然后对国外、国内关于纳税评估的研究进行了简述,最后对论文的框架及研究方法,论文的创新及不足做了说明。第2章为纺织行业经济地位和纳税评估现状。首先介绍了纺织行业的发展状况、经济地位、税收分布和税收贡献情况,说明了增值税在纺织行业税收中的重要地位,然后介绍了纺织行业增值税纳税评估现状,主要阐述了纺织行业增值税纳税评估的必要性,介绍了纺织行业增值税纳税评估的主要方法,并指出了目前纺织行业增值税纳税评估方法的不足之处。第3章为纺织行业增值税纳税评估模型设计。首先提出工作实践中纺织行业的税源监控主要采取投入产出法、设备生产能力控制法、计件工资控制法、盘存测算法等多种方法,并指出综合使用这些方法的优势,然后根据纺织行业的工艺流程及用料特点,按纺纱、织布、浆纱三类明细行业建立了纺织行业增值税纳税评估模型。第4章为纺织行业增值税纳税评估模型应用与效果。针对纺织行业中的纺纱、织布两类明细行业增值税纳税评估模型,分别以纺织企业A和B为例,应用对应的明细行业增值税纳税评估模型、综合并用不同评估方法进行了纳税评估,并简要分析了评估效果。第5章为纺织行业增值税纳税评估模型评价与改进。首先从准确度和实用效能两方面,介绍了纺织行业增值税纳税评估模型的应用效果,然后对纺织行业增值税纳税评估模型提出了优化措施。本文从纳税评估的理论方法研究和工作实证研究出发,在纺织行业税源管理方面进行了有益的探索,拓宽了税源专业化管理工作思路,同时对增值税其他行业以及其他税种纳税评估模型的建立也有借鉴意义。
[Abstract]:The textile industry is China's traditional industries, plays an important role in the economic development and construction. Since the reform and opening up, the textile industry has entered the international market, has become one of the largest net foreign exchange earning industry. The textile industry is the traditional pillar industry in Gaomi City, the change and development of the industry of Gaomi City economy plays an important role. As of the end of 2010, Gaomi City textile industry after the individual enterprises large taxpayer number of households in the retail industry, the total number of households taxpayers in the second, ranking first in the number of households in the general taxpayer. Gaomi City textile industry since 90s started, after nearly 20 years of development, the textile production capacity has been ranked the city of Weifang urban counties -
In practice, the textile industry is the pillar industry of the economic development of Gaomi City, the textile industry in the city's main value-added tax status is very obvious, the textile industry of the vat are necessary sources of dynamic monitoring and implementation of the scientific and reasonable tax assessment, will be in Gaomi City to promote the steady development of economy. At the same time also will make a greater contribution to the sustained growth of the city's tax. At the same time, from the analysis of the situation in recent years, Gaomi City's textile industry and textile industry total industrial output value added tax revenue, 2006-2012 Gaomi City textile industry value-added tax revenue accounted for the average ratio of value-added tax revenue was 40.19%, and the total industrial output value of the textile industry the city's total industrial output value accounted for 53.57%, the former was 13.38 percentage points lower than the latter, analysis of the data showed that the economic development of Gaomi City textile industry did not fully. Now the growth of tax revenue. Therefore, how to effectively adopt a more scientific and reasonable method to solve the problems and contradictions existing in the tax management of textile industry, and to enhance the quality and effectiveness of tax collection and management, and to ensure sustained and stable growth of taxes is particularly important and urgent.
Tax assessment runs through all aspects of tax collection and the link, is not only a means of tax management, is a means of tax service tax assessment. Not only is the connection between tax collection and tax inspection, is the core and key of revenue management. The tax authorities can effectively use the tax assessment of low cost, high accuracy a variety of advantages, high efficiency, and effectively improve the textile industry tax rate. Therefore, the implementation of VAT tax assessment in the textile industry is necessary, is tax scientific, fine management, tax professional practical needs.
Through the analysis and Research on the characteristics of production and operation of the textile industry, textile industry, summed up the VAT tax assessment work of the existing problems and contradictions. A large number of production tax related information collection and assessment indicators based on, and gradually establish a textile industry value-added tax assessment model.
There are 5 chapters in this paper.
The first chapter is the introduction. First briefly introduces the development status of Gaomi City textile industry and the existing contradictions and problems, clearly put forward the implementation of value-added tax assessment in the textile industry is necessary, and then to foreign countries, the domestic research on tax assessment were introduced. Finally, the framework and research methods of this paper, innovation and deficiencies in detail.
The second chapter is the economic status of the textile industry and the status quo of tax assessment. It first introduces the development of the textile industry, economic status, tax distribution and tax contribution, illustrates the important position in the textile industry in the VAT tax, then introduces the textile industry value added tax assessment present situation, mainly expounds the necessity of VAT tax assessment the textile industry, introduces the main methods of value-added tax assessment in the textile industry, and pointed out the shortcomings of the current textile industry value added tax assessment method.
The third chapter is the textile industry value-added tax assessment model design. Firstly, the practice of tax resources supervision in the textile industry mainly adopts the input-output method, the production capacity of equipment control method, piecework control method, various methods of inventory calculation method, and points out that the integrated use of the advantages of these methods, and then according to the process and characteristics of textile materials. According to the industry, spinning, weaving, sizing three subsidiary industries to establish a textile industry value-added tax assessment model.
The fourth chapter is the textile industry value added tax assessment model and application effect. The spinning in the textile industry, weaving two classification industry value-added tax assessment model, A and B respectively in textile enterprises as an example, detailed industry application corresponding to the VAT tax assessment model, comprehensive and use different assessment methods of the tax assessment. And a brief analysis of the evaluation results.
The fifth chapter is the evaluation and improvement of the value-added tax assessment model in the textile industry. First, it introduces the application effect of the value-added tax assessment model in the textile industry from two aspects of accuracy and practical efficiency, and then puts forward the optimization measures for the value-added tax assessment model of the textile industry.
The research methods from the theory of tax assessment and empirical work this article, has carried on the beneficial exploration in the tax management of textile industry, broaden the sources of professional management ideas, is of great significance to establish evaluation model of the VAT tax and other taxes and other industries.

【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.81;F406.7;F812.42

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