Research On Tax Policy Of Production Capacity In Jiangxi Iron Andsteel Industry

The iron and steel industry is an important basic industry of Jiangxi economy,industrialization in our province,play an extremely important rol e in the process of urbanization.In recent years,our province’s iron and steel industry has experienced rapid development,but the problem of excess production capacity,market demand has become increasingly prominent,while gradually exposing the indust rial concentration is low,low levels of corporate profits the problem,lack of independent innovation capability.With the arrival of "13th Five-Year",further implementation of the national supply side structural reform,and a clear three to drop a "five major tasks,and introduced a series of resolving the steel industry overcapacity,boosting Enterprises policy measures,the steel industry capacity to be put on the important schedule Also,the transformation,adjustment of iron and steel industry is the best choice.Tax policy as an important means of macro-control,to the production process will play an important role in the steel industry.Therefore,the state should introduce appropriate tax policy to promote the iron and steel enterprises to successfully resolve the problem of excess production capacity,to achieve industrial restructuring and upgrading.To perfect the tax policy is an important embodiment of the design of tax system reform and adjustment,but also evaluate the tax the system design,the basic scale of adjustment and reform.Moreover,through the national tax policy on macroeconomic regulation and control is to build ties between tax and national economy.To sum up,only a clear understanding of the current tax policy in the steel industry to resolve the productivity in the process of the With the analysis,which is not perfect,unreasonable composition,and puts forward relevant suggestions,to provide decision-making basis for the current state of the ongoing reform of the tax system.This paper mainly adopts the methods of investigation and analysis,combining qualitative and quantitative method,system analysis method,this paper introduces the research background,describes the related concepts,theoretical knowledge and literature at home and abroad,makes a detailed analysis of the current situation of the development of steel industry in Jiangxi province and the foreign trade situation,to find out the current tax policies to boost the steel industry overcapacity and the upgrading of the structure in question,and to put forward relevant suggestions on tax policies,hope for the iron and steel industry in our province to resolve the overcapacity,accelerate industrial upgrading and provide reference and guidance.The specific contents include the following sections:The first part is the introduction,briefly discusses the research background and significance,introduces the research trends in this field at home and abroad,introduces the research ideas of this paper,innovations and shortcomings.The second part focuses on the current situation of the development of steel industry in Jiangxi Province,and to the new company as the sample,in-depth analysis of Jiangxi iron and steel industry overcapacity the reason,the current exces s capacity to resolve the main path.The third part is the tax policy related to dissolve the iron and steel industry,and in-depth analysis of the existing policy design problems.The fourth part for the third part of the problems and the use of the third part of the empirical analysis results are given The corresponding improvement suggestions.