a国产,中文字幕久久波多野结衣AV,欧美粗大猛烈老熟妇,女人av天堂

當(dāng)前位置:主頁(yè) > 管理論文 > 財(cái)稅論文 >

我國(guó)鋼鐵行業(yè)稅負(fù)水平的實(shí)證研究

發(fā)布時(shí)間:2018-03-24 10:21

  本文選題:鋼鐵行業(yè)稅負(fù) 切入點(diǎn):稅收制度 出處:《吉林財(cái)經(jīng)大學(xué)》2014年碩士論文


【摘要】:十八屆三中全會(huì)指出,要繼續(xù)深化經(jīng)濟(jì)體制改革,積極發(fā)揮市場(chǎng)在資源配置中的決定性作用。企業(yè)作為市場(chǎng)主體的一部分,加強(qiáng)對(duì)企業(yè)稅負(fù)的研究具有重要的實(shí)際意義。本文選取鋼鐵行業(yè)的稅負(fù)問(wèn)題作為研究對(duì)象,通過(guò)對(duì)鋼鐵行業(yè)現(xiàn)行的稅收政策、稅收環(huán)境進(jìn)行實(shí)證研究,分析發(fā)現(xiàn)目前鋼鐵行業(yè)在稅收方面存在的問(wèn)題或不足,從而為國(guó)家在這一產(chǎn)業(yè)進(jìn)行稅收政策調(diào)整和修正提供重要的理論基礎(chǔ)。 鋼鐵企業(yè)在國(guó)民經(jīng)濟(jì)中發(fā)揮著至關(guān)重要的地位和作用,關(guān)系到民生的發(fā)展。改革開(kāi)放以來(lái),我國(guó)鋼鐵行業(yè)作為重要的基礎(chǔ)產(chǎn)業(yè),在幾十年來(lái)第一次連續(xù)實(shí)現(xiàn)一億萬(wàn)噸鋼鐵生產(chǎn)后,逐年增加在世界生產(chǎn)和消費(fèi)的進(jìn)口量和出口量,,并逐步在世界鋼鐵產(chǎn)業(yè)具有較大的市場(chǎng)競(jìng)爭(zhēng)力,對(duì)我國(guó)國(guó)民經(jīng)濟(jì)的發(fā)展做出了巨大的貢獻(xiàn)。鋼鐵產(chǎn)品是現(xiàn)代建筑的主要消費(fèi)領(lǐng)域。鋼鐵與生活有著緊密的聯(lián)系,無(wú)論從一般的硬件產(chǎn)品,還是到高端的耐用消費(fèi)品、各種現(xiàn)代衛(wèi)生設(shè)施,到處都可以看到鋼鐵的存在。鋼鐵工業(yè)已經(jīng)成為農(nóng)業(yè)機(jī)械化、現(xiàn)代化不可缺少的物質(zhì)基礎(chǔ)。 改革開(kāi)放以來(lái)我國(guó)經(jīng)濟(jì)駛?cè)敫咚龠\(yùn)行的快車(chē)道,資源和環(huán)境對(duì)經(jīng)濟(jì)發(fā)展的制約越來(lái)越嚴(yán)重,結(jié)構(gòu)性矛盾這一問(wèn)題在鋼鐵行業(yè)日益突出。污染比較嚴(yán)重、自主創(chuàng)新能力較弱、結(jié)構(gòu)布局不合理、單位能耗較高、產(chǎn)品質(zhì)量低等問(wèn)題依舊存在。隨著“十二五”階段的到來(lái),在經(jīng)濟(jì)調(diào)整的同時(shí),中國(guó)開(kāi)始進(jìn)行宏觀經(jīng)濟(jì)結(jié)構(gòu)的調(diào)整和產(chǎn)業(yè)升級(jí),這對(duì)于目前的鋼鐵行業(yè)來(lái)說(shuō)已成為唯一的選擇。因此,國(guó)家應(yīng)當(dāng)制定相應(yīng)的稅收政策,以激勵(lì)其順利完成鋼鐵主業(yè)的調(diào)整和轉(zhuǎn)型。合理的稅收水平,作為我國(guó)稅收政策以及制度設(shè)計(jì)、調(diào)整與改革的出發(fā)點(diǎn),并且成為評(píng)價(jià)我國(guó)稅收政策和制度設(shè)計(jì)、調(diào)整與改革基本的尺度,理所當(dāng)然的成為稅收政策以及制度、調(diào)整和改革最終的落腳點(diǎn)。并且國(guó)家通過(guò)稅收政策對(duì)我國(guó)宏觀經(jīng)濟(jì)進(jìn)行調(diào)整離不開(kāi)稅收水平的變革。因此,我們只有對(duì)鋼鐵行業(yè)的稅負(fù)水平以及規(guī)律性有一個(gè)比較清醒的認(rèn)識(shí),并能對(duì)于存在的一系列不公平、不合理的因素來(lái)進(jìn)行調(diào)整和修正,才能為我國(guó)進(jìn)行的稅制改革提供正確的決策依據(jù)。
[Abstract]:The third Plenary session of the 18th CPC Central Committee pointed out that it is necessary to continue to deepen the reform of the economic system and actively give play to the decisive role of the market in the allocation of resources. Enterprises are part of the main body of the market. It is of great practical significance to strengthen the research on the tax burden of enterprises. This paper selects the tax burden of iron and steel industry as the research object, and carries on the empirical research on the current tax policy and tax environment of the steel industry. It is found that there are some problems or deficiencies in the taxation of the steel industry at present, which provides an important theoretical basis for the adjustment and revision of the tax policy in this industry. Iron and steel enterprises play a vital role in the national economy and are related to the development of the people's livelihood. Since the reform and opening up, the iron and steel industry in China has been an important basic industry. After realizing 100 million tons of steel production for the first time in decades, the volume of imports and exports produced and consumed in the world has been increased year by year, and the steel industry in the world has gradually become more competitive in the market. It has made a great contribution to the development of China's national economy. Iron and steel products are the main consumption areas of modern buildings. Steel is closely related to life, from general hardware products to high-end consumer durables. The existence of iron and steel can be seen everywhere in all kinds of modern sanitation facilities. Iron and steel industry has become an indispensable material basis for agricultural mechanization and modernization. Since the reform and opening up, the economy of our country has entered the fast lane of high-speed operation, the restriction of resources and environment on economic development is becoming more and more serious, the problem of structural contradiction is becoming increasingly prominent in the steel industry, the pollution is serious, and the ability of independent innovation is relatively weak. The structural layout is unreasonable, the unit energy consumption is high, the product quality is low, and so on. With the arrival of the 12th Five-Year Plan, China has begun to adjust its macroeconomic structure and upgrade its industry at the same time as the economic adjustment. This has become the only choice for the present steel industry. Therefore, the state should formulate corresponding tax policies to encourage it to successfully complete the adjustment and transformation of the main steel industry. As the starting point of our country's tax policy and system design, adjustment and reform, and become the evaluation of our tax policy and system design, adjustment and reform of the basic yardstick, naturally become the tax policy and system, The ultimate foothold of adjustment and reform. Moreover, the state can not adjust our macroeconomic economy through tax policy without the reform of the tax level. Therefore, we can only have a more sober understanding of the level and regularity of the tax burden of the steel industry. Only by adjusting and correcting a series of unfair and unreasonable factors, can we provide the correct decision basis for the tax reform in our country.
【學(xué)位授予單位】:吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2014
【分類號(hào)】:F812.42;F426.31

【參考文獻(xiàn)】

相關(guān)期刊論文 前8條

1 常世旺;李齊云;;中國(guó)省級(jí)稅收負(fù)擔(dān)與征管績(jī)效:基于主體稅種的研究[J];財(cái)貿(mào)經(jīng)濟(jì);2011年05期

2 常世旺;韓仁月;;效率損失、地區(qū)差距與省級(jí)最優(yōu)稅收負(fù)擔(dān)[J];財(cái)貿(mào)研究;2011年05期

3 李擁軍;;關(guān)于美國(guó)鋼鐵企業(yè)自建鋼材營(yíng)銷渠道的研究[J];中國(guó)鋼鐵業(yè);2011年03期

4 廉正;張永慶;于洪蕾;;國(guó)際鐵礦石定價(jià)角力模型及我國(guó)鋼鐵行業(yè)應(yīng)對(duì)研究[J];經(jīng)濟(jì)問(wèn)題探索;2010年02期

5 李克俊;;我國(guó)鋼鐵行業(yè)上市公司實(shí)力的綜合評(píng)價(jià)[J];四川經(jīng)濟(jì)管理學(xué)院學(xué)報(bào);2010年04期

6 安體富;如何看待近幾年我國(guó)稅收的超常增長(zhǎng)和減稅的問(wèn)題[J];稅務(wù)研究;2002年08期

7 孟薇;;鋼鐵行業(yè)上市公司盈利能力與資本結(jié)構(gòu)實(shí)證分析[J];商業(yè)文化(學(xué)術(shù)版);2010年10期

8 李開(kāi)傳;;中國(guó)宏觀稅收負(fù)擔(dān)衡量指標(biāo)問(wèn)題探究[J];中國(guó)物價(jià);2011年12期



本文編號(hào):1657870

資料下載
論文發(fā)表

本文鏈接:http://www.wukwdryxk.cn/guanlilunwen/shuishoucaizhenglunwen/1657870.html


Copyright(c)文論論文網(wǎng)All Rights Reserved | 網(wǎng)站地圖 |

版權(quán)申明:資料由用戶8cd85***提供,本站僅收錄摘要或目錄,作者需要?jiǎng)h除請(qǐng)E-mail郵箱bigeng88@qq.com
啪啪啪啪啪网站| 99国产欧美久久久精品蜜芽 | 日本一区二区免费色色| 午夜福利一区二区| 国产性猛交xx乱| 一本无色道高清码| 懂色av懂色aⅴ精彩av| 天天色综| 91中文字幕在线| 久久精视频| 亚洲AV综合永久无码精品天堂| 又大又硬又黄又刺激的免费视频| 性色A∨人人爽网站HD| 国产成人调教在线视频| 超碰97人人射妻| 亚洲国产精品成人无码区| 少妇被粗大的猛烈进出69影院一| 手机看片福利一区二区三区| 亚洲色18禁成人网站www| 西西人体大胆瓣开下部自慰 | 蜜桃久久久久久亚洲精品首页 | 亚洲成色在线综合网站| 亚洲AV片在线观看| 美日韩在线视频一区二区三区| 亚洲精品成人片在线观看精品字幕| 亚洲熟妇无码久久精品| 国产精品亚韩精品无码a在线| 国产又爽又黄无码无遮挡在线观看| 67194熟妇在线观看线路1| 人人妻人人爽人人澡欧美一区| 男同Gay18禁免费网站| 老湿机69福利区无码| 激情亚洲一区国产精品| 日韩精品久久久久久免费| 精品国产一区二区三区免费 | 一本久久A久久精品亚洲| 疯狂添女人下部视频免费| 高清无码| 无码专区亚洲制服丝袜| chinese国产打屁股实践1| 欧美国产日韩a在线视频|