發(fā)布時(shí)間：2018-03-18 05:38

  本文選題：納稅評估　切入點(diǎn)：鋼鐵行業(yè)　出處：《遼寧大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：“新常態(tài)”的背景下,由于國內(nèi)市場貨幣流動(dòng)性的問題始終沒有得到根本解決,各類鋼材的市場價(jià)格在生產(chǎn)成本的大幅上升下也開始上漲。在這樣的形式下,只有更加關(guān)注宏觀政策面特別是貨幣政策的最新變化,才能把握市場先機(jī),規(guī)避貿(mào)易風(fēng)險(xiǎn)。從目前的形勢看,鋼材價(jià)格的劇烈上漲給鋼材出口控制帶來的是有利因素,鋼鐵行業(yè)產(chǎn)能過剩,而大部分過剩的產(chǎn)能又都是低附加值,低技術(shù)含量的鋼鐵產(chǎn)品。整個(gè)行業(yè)在房地產(chǎn)不景氣的大背景下,出現(xiàn)虧損。內(nèi)需不行外銷改善,但是同樣會(huì)面對諸多挑戰(zhàn),如國際價(jià)格壁壘本土企業(yè)保護(hù),反傾銷等�？偨Y(jié)是目前整個(gè)行業(yè)都在謀求發(fā)展與贏利模式的改變。本文首先對AS鋼鐵集團(tuán)公司所在的行業(yè)現(xiàn)狀,AS公司的生產(chǎn)經(jīng)營狀況和近三年納稅情況進(jìn)行簡要介紹。為了更好的發(fā)現(xiàn)AS公司在納稅評估中存在的問題,以及提出建設(shè)性的建議,先對整個(gè)行業(yè)狀況進(jìn)行簡單的介紹,然后在對AS公司經(jīng)營狀況和近三年納稅情況進(jìn)行簡要介紹,接著根據(jù)得到的近三年數(shù)據(jù)進(jìn)行分類總結(jié),并運(yùn)用公式得出一定的應(yīng)納稅額的理論值。然而稅負(fù)分析只是反映生產(chǎn)經(jīng)營、財(cái)務(wù)狀況,未考慮企業(yè)在核算過程中的稅法遵從度以及大量進(jìn)銷關(guān)聯(lián)企業(yè)影響。因此,需要選定納稅評估指標(biāo),在此過程中需要對選擇AS集團(tuán)公司作為評估案例的原因進(jìn)行說明,然后建立納稅評估模型。其次,應(yīng)運(yùn)用納稅評估指標(biāo)進(jìn)行深入分析,找出所存在的問題,并利用約談詢問和實(shí)地考察的方法調(diào)查評定結(jié)果的存在。最后,通過上述的AS公司的存在的納稅評估中確實(shí)存在的問題提出合理性的建議,從而改善或改變AS鋼鐵集團(tuán)公司的發(fā)展?fàn)顩r乃至整個(gè)鋼鐵行業(yè)的期望。本文以AS公司為典型案例盡量通過分析找到整個(gè)行業(yè)中存在的普遍性問題,提出建議。從特殊中發(fā)現(xiàn)普遍規(guī)律,通過總結(jié)概括、歸納整理找到普遍性規(guī)律性的結(jié)論,再在實(shí)踐中指導(dǎo)公司的經(jīng)營。
[Abstract]:In the context of the "new normal", because the problem of monetary liquidity in the domestic market has never been fundamentally resolved, the market prices of various types of steel have also begun to rise under the dramatic rise in production costs. In this form, Only by paying more attention to the latest changes in macroeconomic policy, especially monetary policy, can we grasp the market opportunity and avoid trade risks. Judging from the current situation, the sharp rise in steel prices has brought favorable factors to steel export control. The steel industry has overcapacity, and most of the excess capacity is low value-added, low-technology steel products. The entire industry is losing money under the backdrop of a real estate recession. Domestic demand cannot improve its export sales. But it will also face many challenges, such as international price barriers, local enterprise protection, Anti-dumping and so on. Summary is that the whole industry is seeking to develop and change the profit model. This paper first of all to as Iron and Steel Group Company's current situation of production and operation and the tax situation in the past three years are briefly introduced. In order to better discover the problems in tax assessment of as Company, And put forward constructive suggestions, first to the whole industry situation of a simple introduction, and then in the as company operating situation and tax situation in the past three years to brief introduction, and then according to the data obtained in the past three years to carry out a classification summary, However, the tax burden analysis only reflects the production and management, the financial situation, does not consider the enterprise in the accounting process the tax law compliance degree as well as the massive purchase and sale related enterprise influence, therefore, the tax burden analysis only reflects the production management, the financial situation, the tax law compliance degree of the enterprise in the accounting process and a large number of related enterprises. It is necessary to select the tax assessment index. In this process, we should explain the reasons of choosing as group company as the evaluation case, and then establish the tax assessment model. Secondly, we should use the tax assessment index to carry on the in-depth analysis. To find out the existing problems, and to investigate the existence of the evaluation results by means of interviews and field visits. Finally, the reasonable suggestions are put forward through the above problems in the tax assessment of the existence of as Company. In order to improve or change the development of as Iron and Steel Group Company and even the expectations of the whole steel industry. Some suggestions are put forward. To find the general law from the special, through summing up and summing up, summing up and sorting out the conclusion of finding the universal regularity, and then guiding the management of the company in practice.
【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】：2017
【分類號】：F812.42;F426.31;F406.7

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 何輝;侯偉;;我國納稅評估存在的問題與路徑選擇[J];稅務(wù)研究;2013年02期

2 孫鳳陽;;納稅評估指標(biāo)和方法研究[J];現(xiàn)代經(jīng)濟(jì)信息;2011年06期

3 關(guān)云峰;崔孝宗;;完善納稅評估管理的對策措施[J];稅務(wù)研究;2011年01期

4 樊春建;;當(dāng)前納稅評估工作中的問題及建議[J];現(xiàn)代經(jīng)濟(jì)信息;2010年24期

5 任靜;;對納稅評估工作定位的建議[J];商業(yè)會(huì)計(jì);2010年19期

6 宋"璇";;淺談納稅評估及其應(yīng)用[J];大眾商務(wù);2010年08期

7 陳璐;;論稅收法定原則[J];法制與社會(huì);2010年08期

8 聶建平;;淺議我國納稅評估存在的問題[J];大眾商務(wù);2009年06期

9 譚光榮;;選擇納稅評估指標(biāo)的局限性及應(yīng)對措施[J];稅務(wù)研究;2007年02期

10 蘇強(qiáng);;納稅評估制度國際比較與借鑒[J];財(cái)會(huì)月刊;2007年05期

相關(guān)博士學(xué)位論文 前1條

1 李鵬飛;納稅評估問題研究[D];東北財(cái)經(jīng)大學(xué);2011年

相關(guān)碩士學(xué)位論文 前7條

1 文華;房地產(chǎn)業(yè)納稅評估指標(biāo)研究及應(yīng)用[D];昆明理工大學(xué);2013年

2 李奇;納稅評估研究[D];西南財(cái)經(jīng)大學(xué);2013年

3 張麗麗;我國納稅評估制度存在的若干問題及其對策研究[D];中國人民大學(xué);2008年

4 李鴻飛;不對稱信息條件下的納稅評估研究[D];東北財(cái)經(jīng)大學(xué);2007年

5 劉文橋;應(yīng)稅能力研究：理論分析與評估指標(biāo)體系設(shè)計(jì)[D];山東大學(xué);2007年

6 沈健;對中小型商貿(mào)企業(yè)稅收管理的思考[D];南京林業(yè)大學(xué);2007年

7 李靜森;納稅評估體系研究與軟件開發(fā)[D];四川大學(xué);2004年

，

本文編號：1628275