【摘要】：機(jī)床企業(yè)是裝備制造行業(yè)的重要組成部分，而裝備制造行業(yè)又是東北老工業(yè)地區(qū)的主要產(chǎn)業(yè)，同時也是國家在提出東北振興戰(zhàn)略之后需要轉(zhuǎn)型的重要產(chǎn)業(yè)。機(jī)床企業(yè)的發(fā)展對于我國東北地區(qū)的振興乃至城鎮(zhèn)化的進(jìn)程具有很強(qiáng)的現(xiàn)實(shí)意義。所以，，政府發(fā)布配套的財稅政策去促進(jìn)以沈陽JC股份有限公司為代表的裝備制造行業(yè)來順利完成結(jié)構(gòu)調(diào)整和產(chǎn)業(yè)的升級是十分必要的。稅收負(fù)擔(dān)作為企業(yè)納稅多少的重要指標(biāo)，就成為了驗(yàn)證東北振興戰(zhàn)略對企業(yè)生產(chǎn)資料更新乃至整個產(chǎn)業(yè)升級換代的最重要手段。一方面，國家通過宏觀經(jīng)濟(jì)政策對符合條件的企業(yè)稅負(fù)產(chǎn)生影響；另一方面，通過對企業(yè)稅負(fù)變化及其產(chǎn)生的規(guī)律進(jìn)行有效的總結(jié)，可以為國家今后稅收政策及相關(guān)制度的制定和調(diào)整帶來一定的經(jīng)驗(yàn)和依據(jù)。因此，只有清楚地了解當(dāng)?shù)仄髽I(yè)的實(shí)際稅收負(fù)擔(dān)，才能檢驗(yàn)國家提出“東北振興”戰(zhàn)略之后，財稅政策對企業(yè)的幫扶和促進(jìn)作用；只有發(fā)現(xiàn)并分析其中有瑕疵甚至不公平、不合理的成分，才能為東北企業(yè)的轉(zhuǎn)型發(fā)展乃至未來國家對于東北或者其他區(qū)域的發(fā)展戰(zhàn)略提供經(jīng)驗(yàn)和決策依據(jù)。本文以稅收負(fù)擔(dān)作為研究和分析該問題的主要方法，將沈陽JC股份有限公司的稅收負(fù)擔(dān)與東北振興提出前后的財稅政策變化進(jìn)行比較，對我國實(shí)施東北振興戰(zhàn)略以來該企業(yè)稅負(fù)變化的實(shí)際效果做出了結(jié)論，并對機(jī)床企業(yè)的相關(guān)稅收政策的制定提出了合理的改進(jìn)建議。 本文具體內(nèi)容包括以下幾部分：首先是緒論部分，包括研究背景和研究思路兩部分。第二部分是對沈陽JC股份有限公司的基本經(jīng)營狀況及納稅情況的介紹，對沈陽JC股份有限公司運(yùn)營及財務(wù)納稅情況做了比較全面的介紹。第三部分對“東北振興”提出以來沈陽JC廠面臨的稅收政策環(huán)境進(jìn)行了分析。第四部分對該企業(yè)的稅收負(fù)擔(dān)進(jìn)行分析，通過對已有數(shù)據(jù)的整理和對其他地區(qū)類似企業(yè)的對比得出，在國家振興東北老工業(yè)基地的大背景下，該企業(yè)的整體稅收負(fù)擔(dān)并沒有明顯降低。通過對該企業(yè)的增值稅稅收負(fù)擔(dān)和所得稅稅收負(fù)擔(dān)的進(jìn)一步分析，給出了相應(yīng)的解釋。最后，對東北地區(qū)機(jī)床企業(yè)稅收的負(fù)面影響給出了建議和對策。
[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.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42

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