本文關(guān)鍵詞：紡織行業(yè)增值稅納稅評(píng)估研究　出處：《山東大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

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【摘要】：紡織行業(yè)是我國(guó)傳統(tǒng)的優(yōu)勢(shì)產(chǎn)業(yè),在經(jīng)濟(jì)發(fā)展和建設(shè)中起到重要的支柱作用。改革開放以來(lái),紡織行業(yè)已踏入國(guó)際市場(chǎng),成為我國(guó)最大的凈創(chuàng)匯產(chǎn)業(yè)之一。紡織行業(yè)是高密市的傳統(tǒng)支柱產(chǎn)業(yè),該行業(yè)的發(fā)展變化對(duì)高密市的經(jīng)濟(jì)稅收起著舉足輕重的作用。截至2010年底,高密市紡織行業(yè)納稅人戶數(shù)僅次于個(gè)體業(yè)戶眾多的零售業(yè),在全市納稅人總戶數(shù)中居第二位,在一般納稅人戶數(shù)中居第一位。高密市紡織行業(yè)自90年代起步,歷經(jīng)近20年的發(fā)展,目前紡織生產(chǎn)能力已位居濰坊市各縣市區(qū)第- 從實(shí)踐上看,紡織行業(yè)是高密市經(jīng)濟(jì)發(fā)展的支柱行業(yè),紡織行業(yè)在全市的增值稅主體地位極為明顯,對(duì)紡織行業(yè)的增值稅進(jìn)行必要的稅源動(dòng)態(tài)監(jiān)控和實(shí)施科學(xué)合理的納稅評(píng)估,必將會(huì)對(duì)高密市經(jīng)濟(jì)的平穩(wěn)發(fā)展起到良好的促進(jìn)作用,同時(shí)也會(huì)對(duì)全市稅收持續(xù)增長(zhǎng)做出更大貢獻(xiàn)。同時(shí),從近幾年高密市的紡織行業(yè)工業(yè)總產(chǎn)值和紡織行業(yè)增值稅稅收收入的分析情況看,2006-2012年高密市紡織行業(yè)增值稅收入占全市增值稅收入的平均比例為40.19%,而紡織行業(yè)工業(yè)總產(chǎn)值占全市工業(yè)總產(chǎn)值的比例為53.57%,前者比后者低了13.38個(gè)百分點(diǎn),分析數(shù)據(jù)表明,高密市紡織行業(yè)經(jīng)濟(jì)發(fā)展的成果并未充分體現(xiàn)到稅收的增長(zhǎng)上。因此,如何有效采用更為科學(xué)、更為合理的方法,去解決紡織行業(yè)稅源管理中存在的此類問題和矛盾,切實(shí)增強(qiáng)稅收征管質(zhì)效,確保稅收持續(xù)穩(wěn)定增長(zhǎng)就顯得尤為重要和迫切。 納稅評(píng)估貫穿稅收征管的各個(gè)方面和環(huán)節(jié),不僅是稅收管理的一種手段,也是納稅服務(wù)的一種手段。納稅評(píng)估不單單是稅款征收和稅務(wù)檢查的銜接點(diǎn),更是稅收管理的核心和重點(diǎn)。稅務(wù)機(jī)關(guān)可以有效利用納稅評(píng)估成本低、準(zhǔn)確性強(qiáng)、效率高的多種優(yōu)勢(shì),切實(shí)提高紡織行業(yè)的稅收征收率。因此,在紡織行業(yè)中實(shí)行增值稅納稅評(píng)估是必要的,是稅收科學(xué)化、管理精細(xì)化、稅源專業(yè)化的現(xiàn)實(shí)需要。 本文通過對(duì)紡織行業(yè)生產(chǎn)經(jīng)營(yíng)特點(diǎn)的研究與分析,總結(jié)出了紡織行業(yè)增值稅納稅評(píng)估工作中存在的問題和矛盾�；趯�(duì)大量企業(yè)生產(chǎn)涉稅信息的采集和納稅評(píng)估分析指標(biāo)的確定,逐步建立起了紡織行業(yè)增值稅納稅評(píng)估模型。 本文共有5章。 第1章為緒論。首先簡(jiǎn)要介紹了高密市紡織行業(yè)發(fā)展?fàn)顩r和存在的矛盾和問題,明確提出了在紡織行業(yè)中實(shí)行增值稅納稅評(píng)估是必要的,然后對(duì)國(guó)外、國(guó)內(nèi)關(guān)于納稅評(píng)估的研究進(jìn)行了簡(jiǎn)述,最后對(duì)論文的框架及研究方法,論文的創(chuàng)新及不足做了說明。 第2章為紡織行業(yè)經(jīng)濟(jì)地位和納稅評(píng)估現(xiàn)狀。首先介紹了紡織行業(yè)的發(fā)展?fàn)顩r、經(jīng)濟(jì)地位、稅收分布和稅收貢獻(xiàn)情況,說明了增值稅在紡織行業(yè)稅收中的重要地位,然后介紹了紡織行業(yè)增值稅納稅評(píng)估現(xiàn)狀,主要闡述了紡織行業(yè)增值稅納稅評(píng)估的必要性,介紹了紡織行業(yè)增值稅納稅評(píng)估的主要方法,并指出了目前紡織行業(yè)增值稅納稅評(píng)估方法的不足之處。 第3章為紡織行業(yè)增值稅納稅評(píng)估模型設(shè)計(jì)。首先提出工作實(shí)踐中紡織行業(yè)的稅源監(jiān)控主要采取投入產(chǎn)出法、設(shè)備生產(chǎn)能力控制法、計(jì)件工資控制法、盤存測(cè)算法等多種方法,并指出綜合使用這些方法的優(yōu)勢(shì),然后根據(jù)紡織行業(yè)的工藝流程及用料特點(diǎn),按紡紗、織布、漿紗三類明細(xì)行業(yè)建立了紡織行業(yè)增值稅納稅評(píng)估模型。 第4章為紡織行業(yè)增值稅納稅評(píng)估模型應(yīng)用與效果。針對(duì)紡織行業(yè)中的紡紗、織布兩類明細(xì)行業(yè)增值稅納稅評(píng)估模型,分別以紡織企業(yè)A和B為例,應(yīng)用對(duì)應(yīng)的明細(xì)行業(yè)增值稅納稅評(píng)估模型、綜合并用不同評(píng)估方法進(jìn)行了納稅評(píng)估,并簡(jiǎn)要分析了評(píng)估效果。 第5章為紡織行業(yè)增值稅納稅評(píng)估模型評(píng)價(jià)與改進(jìn)。首先從準(zhǔn)確度和實(shí)用效能兩方面,介紹了紡織行業(yè)增值稅納稅評(píng)估模型的應(yīng)用效果,然后對(duì)紡織行業(yè)增值稅納稅評(píng)估模型提出了優(yōu)化措施。 本文從納稅評(píng)估的理論方法研究和工作實(shí)證研究出發(fā),在紡織行業(yè)稅源管理方面進(jìn)行了有益的探索,拓寬了稅源專業(yè)化管理工作思路,同時(shí)對(duì)增值稅其他行業(yè)以及其他稅種納稅評(píng)估模型的建立也有借鑒意義。
[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.

【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.81;F406.7;F812.42

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