發(fā)布時(shí)間：2018-03-18 05:38

  本文選題：納稅評(píng)估　切入點(diǎn)：鋼鐵行業(yè)　出處：《遼寧大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：“新常態(tài)”的背景下,由于國(guó)內(nèi)市場(chǎng)貨幣流動(dòng)性的問(wèn)題始終沒(méi)有得到根本解決,各類鋼材的市場(chǎng)價(jià)格在生產(chǎn)成本的大幅上升下也開(kāi)始上漲。在這樣的形式下,只有更加關(guān)注宏觀政策面特別是貨幣政策的最新變化,才能把握市場(chǎng)先機(jī),規(guī)避貿(mào)易風(fēng)險(xiǎn)。從目前的形勢(shì)看,鋼材價(jià)格的劇烈上漲給鋼材出口控制帶來(lái)的是有利因素,鋼鐵行業(yè)產(chǎn)能過(guò)剩,而大部分過(guò)剩的產(chǎn)能又都是低附加值,低技術(shù)含量的鋼鐵產(chǎn)品。整個(gè)行業(yè)在房地產(chǎn)不景氣的大背景下,出現(xiàn)虧損。內(nèi)需不行外銷改善,但是同樣會(huì)面對(duì)諸多挑戰(zhàn),如國(guó)際價(jià)格壁壘本土企業(yè)保護(hù),反傾銷等。總結(jié)是目前整個(gè)行業(yè)都在謀求發(fā)展與贏利模式的改變。本文首先對(duì)AS鋼鐵集團(tuán)公司所在的行業(yè)現(xiàn)狀,AS公司的生產(chǎn)經(jīng)營(yíng)狀況和近三年納稅情況進(jìn)行簡(jiǎn)要介紹。為了更好的發(fā)現(xiàn)AS公司在納稅評(píng)估中存在的問(wèn)題,以及提出建設(shè)性的建議,先對(duì)整個(gè)行業(yè)狀況進(jìn)行簡(jiǎn)單的介紹,然后在對(duì)AS公司經(jīng)營(yíng)狀況和近三年納稅情況進(jìn)行簡(jiǎn)要介紹,接著根據(jù)得到的近三年數(shù)據(jù)進(jìn)行分類總結(jié),并運(yùn)用公式得出一定的應(yīng)納稅額的理論值。然而稅負(fù)分析只是反映生產(chǎn)經(jīng)營(yíng)、財(cái)務(wù)狀況,未考慮企業(yè)在核算過(guò)程中的稅法遵從度以及大量進(jìn)銷關(guān)聯(lián)企業(yè)影響。因此,需要選定納稅評(píng)估指標(biāo),在此過(guò)程中需要對(duì)選擇AS集團(tuán)公司作為評(píng)估案例的原因進(jìn)行說(shuō)明,然后建立納稅評(píng)估模型。其次,應(yīng)運(yùn)用納稅評(píng)估指標(biāo)進(jìn)行深入分析,找出所存在的問(wèn)題,并利用約談詢問(wèn)和實(shí)地考察的方法調(diào)查評(píng)定結(jié)果的存在。最后,通過(guò)上述的AS公司的存在的納稅評(píng)估中確實(shí)存在的問(wèn)題提出合理性的建議,從而改善或改變AS鋼鐵集團(tuán)公司的發(fā)展?fàn)顩r乃至整個(gè)鋼鐵行業(yè)的期望。本文以AS公司為典型案例盡量通過(guò)分析找到整個(gè)行業(yè)中存在的普遍性問(wèn)題,提出建議。從特殊中發(fā)現(xiàn)普遍規(guī)律,通過(guò)總結(jié)概括、歸納整理找到普遍性規(guī)律性的結(jié)論,再在實(shí)踐中指導(dǎo)公司的經(jīng)營(yíng)。
[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.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F426.31;F406.7

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