本文選題：鋼鐵行業(yè) + 稅收負擔�。� 參考：《首都經(jīng)濟貿(mào)易大學》2013年碩士論文

【摘要】：當前，我國鋼鐵行業(yè)的發(fā)展現(xiàn)狀不容樂觀，存在產(chǎn)能過剩、中低檔產(chǎn)品供給過剩而高附加值產(chǎn)品供給不足、資源利用率較低等問題，這些問題也導致了我國鋼鐵行業(yè)與發(fā)達國家相比還存在明顯差距。尤其在金融危機爆發(fā)后，受外需銳減的影響，我國鋼鐵行業(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)作為我國經(jīng)濟社會的基礎性行業(yè)和支柱性產(chǎn)業(yè)，利用稅收等宏觀調(diào)控政策來緩解鋼鐵行業(yè)的危機具有重要意義。因此，研究鋼鐵行業(yè)的稅收負擔問題，，對稅收政策的選擇以及鋼鐵行業(yè)自身發(fā)展等問題，都具有一定的參考價值。 本文以我國鋼鐵行業(yè)為對象，對其稅負水平進行了較為深入的研究。首先，本文闡述了稅收負擔基本概念及衡量方法；其次介紹了我國鋼鐵行業(yè)的發(fā)展狀況、稅收制度概況和整體稅負水平，并與其他行業(yè)稅負情況進行比較；隨后使用了我國56家上市鋼鐵公司財報數(shù)據(jù)，采用實證分析方法對鋼鐵行業(yè)稅負情況進行了分析，運用描述性統(tǒng)計方法介紹了上市鋼鐵企業(yè)的整體稅負水平及流轉(zhuǎn)稅和企業(yè)所得稅稅收負擔，并運用面板數(shù)據(jù)分析方法對鋼鐵企業(yè)的稅收負擔影響因素進行分析；最后根據(jù)實證分析結(jié)果，提出了鋼鐵行業(yè)稅收負擔優(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.
【學位授予單位】：首都經(jīng)濟貿(mào)易大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F812.42;F426.31

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