The Analysis Of Tax-Related Data Model In Cement Industry

Cement is an important basic raw material in national economic construction, which so far none of the other materials in the world can replace. What's more, with the high-speed development of the economy, cement is making greater contibution in national economy. Meanwhile, the scale of the cement industry expands quickly, which on the other hand produces a series of problems in tax affairs such as: The expansion of the industry scale is not in direct proportion to its growth rate; economic returns and tax have increased simultaneously, while tax burden has decreased; traditional management model can not solve new problemsThe growth rate of sales revenue in China cement industry is far larger than that of its actual tax, and tax burden takes on a degressive tendence year after year. By finding out cost function and production function in this industry and with the accurate calculation of such main indexes as Material Consumption Coefficients and taxation factors, an input-output model is constructed to reflect the actual business status of an enterprise. Based on the enterprise accounting and declaration, and with the monitoring index of the purchase and sale price information database established according to Input-Output Model and Computable General Equilibrium(CGE) Model, a calculation and evaluation formula is derived, which is in the hope of providing scientific prediction for cement industry trend and scientific reference for organizing tax revenue.The data are from Zichuan District of Zibo. With the comparision of concrete figures and the employment of the two models, and based on the close combination of the following four tasks in cement industry: monitoring, calculation, analysis and inspection, this thsis has probed out a new "quaternity" management system of tax source and thus establishes the tax source management method in cement industry. This thesis contains five chapters. The following is a sketch of each chapterChapter One introduces the research background and the research aim.Chapter Two is the systematic discussion of the two models: input-output model and Computable General Equilibrium(CGE).Chapter Three focuses on the study of input-output model in cement industry The employment of this model in cement industry is explored in Chapter four.In this chapter, the advantages of the employment of this model are first summarized and then are the limitations of the present research.The present research is of practical significance. The enjoying rapid growth in the cement industry has triggered a series of problems, especially the lack of fidelity in taxation. To plug up loopholes in management and to increase tax revenue, this thesis explores a new way in tax source monitoring and management in cement industry. with the accurate calculation of such main indexes as Material Consumption Coefficients and taxation factors, an input-output model is constructed to reflect the actual business status of an enterprise, which thus provides scientific prediction for cement industry trend and scientific reference for organizing tax revenue.