Investigation report on tax work of shipbuilding industry

Investigation report on tax work of shipbuilding industry

With the improvement of personal quality, more and more affairs will use reports, which have the characteristics of narrative language. Actually, writing a report is not as difficult as you think. The following is a survey report on the taxation work of the shipping industry that I have carefully compiled. Welcome to share.

In recent years, with the continuous promotion of the development strategy along the Yangtze River in xx city, the economic development momentum along the Yangtze River is very strong, especially Tongzhou is at the intersection of rivers and seas, and its unique location advantage has created natural conditions for the cultivation and development of shipbuilding industry and its supporting shipbuilding steel structure industry. At present, the shipbuilding industry along the Yangtze River and the shipbuilding steel structure industry have formed industrial chains and industrial clusters.

I. Overview of industry tax sources

The shipbuilding industry needs to rely on the convenient waterway transportation conditions along the Yangtze River and coastal areas, and the regionality is very obvious. Our cities are mainly concentrated in three areas along the Yangtze River: Wu Jie, Pingchao and Pingdong. From the main business scope, limited by the transportation conditions, the shipbuilding industry in this area mainly processes and manufactures the hull metal structures such as hatch covers, hatch enclosures and hull sections, supplemented by the manufacturing of ship supporting equipment and ship repair and disassembly, and the whole ship manufacturing is not much. From the perspective of industry classification, it is mainly distributed in four sub-sectors: metal structure manufacturing (including building steel structure), metal ship manufacturing, ship supporting equipment manufacturing, ship repair and ship dismantling. There are 227 taxpayers in the above four sub-sectors in our city, accounting for 22.6% of the total in the whole xx area, second only to the urban area of xx in number.

In terms of tax revenue, in 20xx, the tax revenue of this industry (including transfer) 1437 19200 yuan, accounting for 9.39% of the total national tax revenue, has become the third largest industry in our city except textiles and clothing, with a year-on-year increase of 149.75%, exceeding the regional average speed/kloc-. The proportion of total regional industrial income has also increased from 12.29% in 20xx to 20.7 1% in 20xx, which is bound to become the largest leading industry in Tongzhou.

Second, the characteristics of industry tax sources

1, the industry profit is high and the tax source quality is high. Shipbuilding is a high-profit industry. According to statistics, the average profit rate of shipbuilding industry in our province is 10.4 1%, and the profit rate of enterprises is 3 1.82%. The added value of products in this industry is higher than that in the traditional textile, clothing and home textile products industries, and it is an industry with high tax source quality.

2. The tax revenue is growing rapidly and has a strong supporting role. In the past three years, the tax revenue of the shipbuilding industry in our city has increased rapidly, and it is a high-input and high-output industry. In the first quarter of this year, the tax revenue of this industry was 51584,500 yuan, accounting for 12.8% of the total national tax revenue, up by 1 13.45% year-on-year, exceeding the planned tax revenue increase by 70 percentage points. One of the reasons for the rapid growth is the strong demand in the international ship market and the shortage of berths; Second, the market structure of shipbuilding sellers is difficult to change in the short term, and local shipyards currently hold orders for more than three years on average; Third, in recent years, the local shipbuilding industry has continued to invest at a high speed and its production capacity has expanded rapidly; Fourth, the continuous appreciation of RMB and the entry into force of international shipbuilding norms have led to the increase in shipbuilding costs, which has supported the ship price to remain high or further increase.

3. Industry tax imbalance. The shipbuilding industry has high product value, long processing and manufacturing cycle, long sales revenue and tax revenue generation time, and obvious monthly tax imbalance (as shown in the following figure). The imbalance of industry tax storage has caused great difficulties for tax authorities to organize tax storage and complete the time schedule.

Third, the difficulty in the growth of industry tax sources.

While the shipbuilding industry in our city has maintained rapid growth, we also see that because enterprises generally started late and are still in the stage of development and growth, lacking experience and ability to avoid risks, changing cost factors such as exchange rate changes, rising labor costs, and lowering export tax rebate rate have a great impact on the survival and development of enterprises. From the year-on-year analysis of the national tax revenue statistics of the shipbuilding industry in the first quarter of 20xx, although the industry has maintained a high growth rate of more than 100%, the income growth rate of the three sub-industries has shown an obvious downward trend, and the shipbuilding equipment manufacturing industry has even experienced a negative growth, and the future risks are gradually emerging.

1, exchange rate change. The RMB continues to appreciate, especially the exchange rate against the US dollar continues to decrease. The shipbuilding industry has the characteristics of long processing and manufacturing cycle and high product value. In addition, local shipbuilding enterprises generally started late and lacked experience in avoiding risks, which made the exchange rate change have a great impact on shipbuilding enterprises, the expected sales revenue and tax revenue could not be realized, and the enterprises suffered serious losses. For example, Tongzhou Haitong Shipbuilding Co., Ltd. produced barges 13 exported to the Netherlands in 20xx. Due to the depreciation of the US dollar, each barge lost nearly 1 10,000 yuan, and the total value-added tax decreased by 1.89 million yuan.

2. The price of materials. The price of metal materials has risen rapidly recently. In just two months after the Spring Festival, the average increase of auxiliary materials such as marine steel plates and welding wires has exceeded 10%. Because almost all the products produced are old orders, the increase of material cost has a great influence on the profits of production enterprises. According to the average increase of 10%, the gross profit of the whole shipbuilding enterprise will be reduced by about 30%, and the value-added tax of the whole industry will be reduced by 24 million yuan. For example, a ship with a value of 45 million yuan and a weight of about 7,000 tons produced by Tongzhou Toarey Yang Shipping Co., Ltd. was exported to Singapore, and the cost of hull materials alone increased by nearly 5 million yuan, thus reducing the profit by 5 million yuan, reducing the value-added tax by 850,000 yuan, reducing the burden of value-added tax by nearly 2%, and reducing the income tax by 1.25 million yuan, resulting in an increase of 3 1.2% in the first quarter of 20x.

3. The labor cost has increased. With the implementation of the new labor contract law, labor costs have further increased. On the one hand, the shipbuilding industry is facing the problem of rising wage costs. On the other hand, it is also facing the problem that industrial areas are concentrated and there are many workers, so it is increasingly difficult to recruit workers with certain technical ability. Therefore, the wage increase of workers in shipbuilding industry is even greater than that in general industries, and the average wage cost will increase by more than 15%, which will reduce the gross profit margin by 4.5 percentage points. It is estimated that the industry profit will be reduced by140 million yuan, the industry value-added tax will be reduced by 25 million yuan and the enterprise income tax will be reduced by10 million yuan.

4. The incidental expenses are very high. The steel structure with equal weight in the hull section is huge, which is very inconvenient to transport. Enterprises generally report that there are unreasonable charges for crossing the bridge and crossing the gate and using the wharf for their own use, which has caused a great burden to enterprises.

5. It is difficult to use the land. Land resources along the Yangtze River are limited, and the development of some enterprises is limited due to difficulties in land use. For example, Toarey Yang Shipping Co., Ltd. has been unable to invest in new slipway and realize enterprise expansion because the procurement dispute with neighboring brick and tile factories has not been resolved for a long time.

6. The export tax rebate rate is reduced. Due to the adjustment of national tax policy, the export tax rebate rate of ship products has been gradually reduced. From July 20xx 1, the export tax rebate rate of ship segmentation and non-motorized ships has been completely abolished. The cancellation of the tax rebate rate will not only affect the profits of enterprises, but also lead to the generation of tax reduction and exemption resources, thus affecting tax revenue.

Four. Industry trends and development suggestions

With the rapid expansion of domestic shipbuilding capacity, intensified competition among industries and overcapacity, there are also high investment risks in shipbuilding industry. From the long-term trend, the shipbuilding industry is facing a severe situation of rising shipbuilding costs. Enterprises must reduce variable cost and material consumption by improving the utilization efficiency of slipway and improving shipbuilding mode, so as to improve the profitability of the industry. On the other hand, the government needs to increase support and coordination, scientific regulation and reasonable guidance to achieve stable and healthy development of the industry.

(A) enterprises to improve their competitiveness and enhance their ability to resist risks.

1, strengthen risk awareness, and reduce the adverse effects of variable cost factors by signing exposure contracts and euro settlement;

2. Strengthen internal control, reasonably control costs, improve profits and grow steadily;

3, industry self-discipline, give full play to the functions of industry associations, reduce disorderly competition, improve the profitability of regional industries, strengthen cooperation, and become bigger and stronger;

4, enhance the sense of urgency, pioneering and innovative, diversified development, reduce industrial risks, improve the ability to resist risks.

(2) The government should increase support and coordination and make reasonable regulation.

1. In view of the shortage of land for enterprises, the difficulty of loans and the rising cost of raw and auxiliary materials, the government gives coordination and help to support the development of enterprises.

2. In view of the difficulty of employment for enterprises, it is suggested that the government take measures such as training schools in different places and improving local infrastructure facilities to attract foreign industrial workers;

3. In order to solve the problem of rising wage costs, it is suggested that the government take a differentiated approach to the "five insurances and one fund" for local and foreign workers with reference to neighboring cities, and give support to enterprises in a certain period of time to help them make a smooth transition;

4. Strengthen policy control, prevent industrial investment from overheating, conform to national macroeconomic policies, avoid future industrial risks, and promote economic structure optimization and adjustment.

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