我国医药制造业税收负担问题研究

发布时间：2018-02-22 20:51

本文关键词： 医药制造业税收负担实际税率影响因素　出处：《广东外语外贸大学》2017年硕士论文　论文类型：学位论文

【摘要】：医药产业是关乎国计民生的战略性产业,医药产业的健康持续发展有助于打造“健康中国”。医药制造业是医药产业的传统主业,其发展状况足以影响整个医药产业的发展。然而,“十二五”以来,我国医药制造业发展速度有所放缓。我国目前正处于经济转型升级阶段,传统制造业的利润空间越来越小,以仿制药为主业的传统医药制造企业的利润空间面临着萎缩甚至亏损的困境。税收负担的合理与否不仅关系到企业的生存和行业的发展,更影响国民经济的发展和社会的稳定。如何借助于战略转型增强技术创新能力,如何具备足够的留存收益和优秀的人才用于技术创新和产业升级,促进医药制造业更好地与时俱进,不断提升其在全球价值链上的地位,都需要对医药制造企业的税负问题有一个清晰的认识。本文在梳理前人研究成果的基础上,从中观和微观两个层面对我国医药制造业的税收负担进行研究。其中,在中观层面上对医药制造业的主要税种——增值税和企业所得税的税负水平进行统计分析,得出的结论是:2000-2014年,我国医药制造业的增值税税负水平呈现下降的趋势,而企业所得税税负水平呈先降后升趋势;从与制造业其他细分行业的税负比较来看,医药制造业增值税税负水平较高,而所得税税负处于中等偏高水平。在微观层面上,根据我国医药制造上市公司的财务数据,采用一种基于现金流量数据的多期实际税率(ETR)计量方式的新的实际税负衡量指标来计算医药制造上市公司的实际税负,并通过行业比较、区域比较、变化趋势分析和影响因素实证分析,得出以下基本结论:第一,从细分行业来看,中药上市公司的实际税负水平最高,而医疗器械制造上市公司的实际税负水平最低;第二,从不同区域来看,位于我国中部地区的医药制造上市公司的实际税负水平最高,而位于我国东部沿海地区的医药制造上市公司的实际税负水平最低;第三,从实际税负变化趋势来看,我国医药制造上市公司的总体实际税负水平近几年降幅收窄并有上升趋势;第四,我国医药制造上市公司的实际税负不仅受到行业和区域宏观因素的影响,还受到企业销售利润率和资产负债率微观因素的影响。最后,根据前文分析得出的结论,提出进一步改进我国医药制造业税负问题、促进医药制造业健康发展的政策建议,包括适当降低药品增值税税率,对中药行业实施税费减免、纳税扣除、财政补贴等财税政策等。
[Abstract]:The pharmaceutical industry is a strategic industry related to the national economy and the people's livelihood. The healthy and sustainable development of the pharmaceutical industry is conducive to building a "healthy China." the pharmaceutical manufacturing industry is the traditional main industry of the pharmaceutical industry. However, since the 12th Five-Year Plan, the development rate of Chinese pharmaceutical manufacturing industry has slowed down. At present, China is in the stage of economic transformation and upgrading, and the profit margins of traditional manufacturing industries are becoming smaller and smaller. The profit space of the traditional pharmaceutical manufacturing enterprises with generic medicine as the main industry is facing the dilemma of shrinking or even losing. The reasonable tax burden is not only related to the survival of the enterprises and the development of the industry. It also affects the development of the national economy and the stability of the society. How to enhance the ability of technological innovation by means of strategic transformation, how to have enough retained earnings and excellent talents for technological innovation and industrial upgrading, To promote the pharmaceutical manufacturing industry to keep pace with the times and improve its position in the global value chain, it is necessary to have a clear understanding of the tax burden of pharmaceutical manufacturing enterprises. The tax burden of the pharmaceutical manufacturing industry in China is studied from the middle and micro aspects. Among them, the tax burden level of the main tax-value-added tax and enterprise income tax in the pharmaceutical manufacturing industry is statistically analyzed at the middle level. The conclusion is that from 2000 to 2014, the level of value-added tax burden of pharmaceutical manufacturing industry in China showed a downward trend, while the level of enterprise income tax burden decreased first and then increased. The level of value-added tax in pharmaceutical manufacturing industry is relatively high, while the burden of income tax is on the high side. At the micro level, according to the financial data of listed pharmaceutical manufacturing companies in China, A new real tax burden measure based on multi-period effective tax rate (ETR) based on cash flow data is used to calculate the actual tax burden of pharmaceutical manufacturing listed companies, and through industry comparison and regional comparison, the actual tax burden of pharmaceutical manufacturing listed companies is calculated. Based on the analysis of the trend of change and the empirical analysis of influencing factors, the following basic conclusions are drawn: first, the actual tax burden level of listed Chinese medicine companies is the highest, while the actual tax burden level of medical device manufacturing listed companies is the lowest from the perspective of the subdivision industries; second, From different regions, the actual tax burden of the pharmaceutical manufacturing listed companies located in the central region of China is the highest, while the actual tax burden level of the pharmaceutical manufacturing listed companies located in the eastern coastal areas of China is the lowest. Third, Judging from the changing trend of the actual tax burden, the overall actual tax burden level of the pharmaceutical manufacturing listed companies in China has narrowed down and increased in recent years; 4th, The actual tax burden of listed pharmaceutical manufacturing companies in China is affected not only by the macro factors of industry and region, but also by the micro factors of sales profit rate and asset-liability ratio. To further improve the tax burden of the pharmaceutical manufacturing industry in China and promote the healthy development of the pharmaceutical manufacturing industry, policy suggestions are put forward, including the appropriate reduction of the rate of drug value-added tax, the implementation of tax relief and deduction for the traditional Chinese medicine industry, and the implementation of tax deduction. Fiscal and taxation policies, such as financial subsidies
【学位授予单位】：广东外语外贸大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.72

【相似文献】