钢铁行业的税收负担问题探讨.docVIP

钢铁行业的税收负担问题探讨 　　 　　当前，我国钢铁行业的发展现状不容乐观，存在产能过剩、中低档产品供给过剩而高附加值产品供给不足、资源利用率较低等问题，这些问题也导致了我国钢铁行业与发达国家相比还存在明显差距。尤其在金融危机爆发后，受外需锐减的影响，我国钢铁行业承受着巨大冲击，需求量明显减低，出口量也急剧下降。钢铁行业作为我国经济社会的基础性行业和支柱性产业，利用税收等宏观调控政策来缓解钢铁行业的危机具有重要意义。因此，研究钢铁行业的税收负担问题，对税收政策的选择以及钢铁行业自身发展等问题，都具有一定的参考价值。 　　 　　本文以我国钢铁行业为对象，对其税负水平进行了较为深入的研究。首先，本文阐述了税收负担基本概念及衡量方法；其次介绍了我国钢铁行业的发展状况、税收制度概况和整体税负水平，并与其他行业税负情况进行比较；随后使用了我国 56 家上市钢铁公司财报数据，采用实证分析方法对钢铁行业税负情况进行了分析，运用描述性统计方法介绍了上市钢铁企业的整体税负水平及流转税和企业所得税税收负担，并运用面板数据分析方法对钢铁企业的税收负担影响因素进行分析；最后根据实证分析结果，提出了钢铁行业税收负担优化建议。 　　 　　关键词：钢铁行业 税收负担 实证研究 　　 　　Abstract 　　 　　The current development status of China’s iron and steel industry is not optimistic, dueto excess capacity, excess supply of affordable products , insufficient supply ofhigh-value-added products and low resource utilization problems. These problems hadrevealed significant gaps between the iron and steel industry in China and developedcountries. Especially after the outbreak of the financial crisis, by the impact of the sharpreduction in external demand and the sharply decline in impact demand, China’s iron andsteel industry are under shocking. As basic industries and pillar industries of our economyand society, it is significant for the iron and steel industry to use the tax revenue replying tothe crisis. Therefore, the study of the tax burden of the steel industry has a certain referencevalue to the iron and steel industry development. 　　 　　The tax burden of China’s steel industry is the thesis of this paper. Firstly, the paperdescribes the basic concepts and the measure of the tax burden. Secondly, it reviews thedevelopment process and tax system structure, the overall tax burden condition of China’ssteel industry. Thirdly, 56 companies which have listed in the stock exchange in the steelindustry are selected as the sample data from 2007-2011 to research the tax burden ofChina’s steel industry. The data have been used in the positive analysis of steel industry taxburden. Descriptive statistical method has been used to intro