An Empirical Study On The Tax Burden Level Of China’s Iron And Steel Industry

Third Plenary Session of eighteen pointed out that to continue to deepeneconomic reform, and actively play a decisive role in the market in resource allocation.As part of the enterprise market players to strengthen the corporate tax burden hasimportant practical significance. Paper selected tax issues in the steel industry as theresearch object, an empirical study of the steel industry through the current tax policy,tax environment, the analysis found that the steel industry is currently in taxationproblems or deficiencies, so as to countries in this industry tax optimized to provideimportant theoretical basis.Iron and steel enterprises play a crucial position and role in the national economy,related to the development of people’s livelihood. Since the reform and opening up,China’s steel industry as a good foundation for the industry, for the first time indecades after a continuous realization million tons of steel production, imports andexports increased year by year the amount of production and consumption in theworld, and gradually in the world steel industry have greater market competitiveness,contribute to the development of our national economy a huge role. Steel products arethe main areas of consumption of modern architecture. Steel and life are closelylinked, both from the general hardware products, or to high-end consumer durables, avariety of modern health facilities, can be seen everywhere in the presence of iron andsteel. Iron and steel industry has become the material basis of agriculturalmechanization, modernization indispensable.Since the reform and opening up China’s economy into the fast lane high-speedoperation, resources and environmental constraints on economic development andmore serious structural problems that have become increasingly prominent issue in thesteel industry. Pollution is serious, independent innovation capability is weak,irrational structure, higher energy consumption per unit of product quality and lowproblem persists. With the advent of the "second five " stages of economic adjustment, while China started macroeconomic structural adjustment and industrialupgrading, the current for the steel industry, which has become the only option.Therefore, the state should issue the appropriate tax policies to encourage successfulcompletion of the restructuring and transformation of iron and steel industry.Reasonable level of taxation, as China’s tax policy as well as the starting point forsystem design, adjustment and reform, and became the evaluation of tax policy andsystem design, adjustment and reform of the basic scale, of course, become tax policyand institutional adjustment and reform final settled point. And the state through taxpolicy is inseparable from China’s macroeconomic adjustment changes the level oftaxation, therefore, the level of taxation has become a link between the tax and thenational economy. Therefore, we have only the level of the tax burden and theregularity of the steel industry has a relatively clear understanding of, and to theseries of unfair and irrational factors exist to be analyzed and compared, in order tomake the reform of the tax system to provide the correct conduct basis for decisionmaking.re of emphasis， the share of income lighter; steel internal rate varied. Chapter IV for the current tax status of the steel industry raised optimization recommendations.