本文選題：鋼鐵行業(yè) + 稅收負(fù)擔(dān)��； 參考：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2013年碩士論文

【摘要】：當(dāng)前，我國(guó)鋼鐵行業(yè)的發(fā)展現(xiàn)狀不容樂(lè)觀，存在產(chǎn)能過(guò)剩、中低檔產(chǎn)品供給過(guò)剩而高附加值產(chǎn)品供給不足、資源利用率較低等問(wèn)題，這些問(wèn)題也導(dǎo)致了我國(guó)鋼鐵行業(yè)與發(fā)達(dá)國(guó)家相比還存在明顯差距。尤其在金融危機(jī)爆發(fā)后，受外需銳減的影響，我國(guó)鋼鐵行業(yè)承受著巨大沖擊，需求量明顯減低，出口量也急劇下降。鋼鐵行業(yè)作為我國(guó)經(jīng)濟(jì)社會(huì)的基礎(chǔ)性行業(yè)和支柱性產(chǎn)業(yè)，利用稅收等宏觀調(diào)控政策來(lái)緩解鋼鐵行業(yè)的危機(jī)具有重要意義。因此，研究鋼鐵行業(yè)的稅收負(fù)擔(dān)問(wèn)題，，對(duì)稅收政策的選擇以及鋼鐵行業(yè)自身發(fā)展等問(wèn)題，都具有一定的參考價(jià)值。 本文以我國(guó)鋼鐵行業(yè)為對(duì)象，對(duì)其稅負(fù)水平進(jìn)行了較為深入的研究。首先，本文闡述了稅收負(fù)擔(dān)基本概念及衡量方法；其次介紹了我國(guó)鋼鐵行業(yè)的發(fā)展?fàn)顩r、稅收制度概況和整體稅負(fù)水平，并與其他行業(yè)稅負(fù)情況進(jìn)行比較；隨后使用了我國(guó)56家上市鋼鐵公司財(cái)報(bào)數(shù)據(jù)，采用實(shí)證分析方法對(duì)鋼鐵行業(yè)稅負(fù)情況進(jìn)行了分析，運(yùn)用描述性統(tǒng)計(jì)方法介紹了上市鋼鐵企業(yè)的整體稅負(fù)水平及流轉(zhuǎn)稅和企業(yè)所得稅稅收負(fù)擔(dān)，并運(yùn)用面板數(shù)據(jù)分析方法對(duì)鋼鐵企業(yè)的稅收負(fù)擔(dān)影響因素進(jìn)行分析；最后根據(jù)實(shí)證分析結(jié)果，提出了鋼鐵行業(yè)稅收負(fù)擔(dān)優(yōu)化建議。
[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.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F812.42;F426.31

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