The Influence And Solution Of Preferential Tax Policy On The Profit Of A Company

Preferential tax policy is one of the tools for the state to regulate the development of the industry.By formulating tax preferential policies for related industries,it can not only provide direction for the development of the industry,but also promote the development of related industries.The tax refund policy for comprehensive utilization of resources is the national policy of regulating the development of traditional production industries.The so-called comprehensive utilization of resources refers to the rational exploitation and utilization of the mineral resources of symbiosis and associated raw materials while the exploitation of mineral resources is carried out.The waste water,waste residue and waste gas produced in the production process can be rationally recycled and utilized for the rational use of life garbage.The policy gives added-value tax to the industry that meets the needs of national economic development.However,with the rapid development of economy,the problems of environmental degradation and overcapacity become serious.In order to solve such problems,the state has made adjustments to the original policy,strengthened the requirements for environmental protection,and introduced a new policy in 2015.The introduction of new policies has a huge impact on the cement industry.Cement industry is a highly polluting,high energy consuming industry that environmental protection sector focus on.With the deterioration of environmental problems,cement industry has become the focus of rectification.Therefore,it is significant to study the transformation and upgrading of cement enterprises under the new policy.In this paper,we take A company in china as an example.The main data is the rebate data from 2011 to 2016.We study the influence of comprehensive utilization of resources of the tax refund policy on the cement production enterprise profit by using case analysis.Before the implementation of the new policy,due to the environmental protection requirements are low,so A company can reach the standard of tax rebates.A company can get much money.After the implementation of the new policy,the policy improves the environmental protection requirements,so it is difficult for A company to get money.This paper analyzes the causes of A company depends on the income tax rebate from the technological innovation consciousness,market competition,market development and other aspects.A company needs to know the direction of cement industry development,improving enterprise's technological innovation ability,actively develop the product market and diversified management.Through the research of this paper,it aims to promote the cement industry to understand the direction of the development,and actively promote the upgrading of the cement industry,and gradually get rid of tax incentives.