创业板上市公司企业所得税负担的实证研究

发布时间：2018-06-25 18:10

本文选题：企业所得税负担 + 影响因素　；参考：《吉林财经大学》2012年硕士论文

【摘要】：长期以来，中小企业一直是我国经济发展的柱石。特别是改革开放以后，我国的中小企业发展迅速，取得了令人瞩目的成就，成为促进我国经济发展的主要动力。但据调查，我国有66%以上的中小企业存在融资难问题，资金瓶颈成为阻碍我国中小企业发展的主要障碍。2009年，中国创业板的诞生对于破解我国中小企业融资难问题无疑是一场及时雨，更为我国建立和完善多层次资本市场体系做出了重要的贡献。通过创业板能够壮大一批科技型企业，并直接带动我国创新型国家战略的实现。为此，各相关主管部门或地方政府必然会对创业板上市公司给予诸多政策性照顾，，所得税优惠就是其中最重要的照顾性政策之一。在此背景下，创业板上市公司的所得税实际税负水平呈现出怎样的状况？其又受哪些因素的影响和制约？影响创业板上市公司实际所得税负担的因素是否能以同样的方式影响中小板？当特定企业变量相同时，企业会不会因处于不同的板块而存在较大差异的实际所得税税率？这些问题的研究以及对此提出的一些政策性建议，构成本篇论文的基本框架。本文共分为五个部分，第一部分首先交代了本文的研究背景，并在此基础上讨论了本文的研究意义；其次对国内外所得税负担问题的文献进行了综述，展示了文章的研究内容；最后对本文的主要创新之处予以交代和说明。第二部分首先介绍了本文所涉及的企业所得税负担的含义，并针对名义所得税税负和实际所得税税负的概念加以界定；其次从宏观和微观两个方面提出了企业实际所得税税负的影响因素。第三部分对本文将要进行的实证研究提出了具体的研究假设，说明了研究的样本与数据来源，介绍了具体的研究方法，并明确具体的研究变量以及计量经济模型。第四部分以创业板和中小板上市公司数据为样本，运用SPSS18.0统计软件，对我国创业板上市公司实际所得税税率进行了实证研究。第五部分在总结本文所得出的主要结论的基础上，提出了相关政策性建议，最后还提出了本文研究的不足之处。
[Abstract]:For a long time, small and medium-sized enterprises have been the pillar of our country's economic development. Especially after the reform and opening up, the small and medium-sized enterprises in our country have developed rapidly, made remarkable achievements, and become the main motive force to promote the economic development of our country. However, according to the survey, more than 66% of the SMEs in China have difficulty in financing, and the capital bottleneck has become the main obstacle to the development of SMEs in China. The birth of China's growth Enterprise Market (gem) is undoubtedly a timely rain to solve the financing difficulties of SMEs in China, and has made an important contribution to the establishment and improvement of the multi-level capital market system in China. Through the gem, a group of science and technology enterprises can be strengthened, and the national strategy of innovation can be realized directly. Therefore, the relevant departments or local governments will inevitably give a lot of policy consideration to the listed companies of the gem, and the preferential income tax is one of the most important caring policies. Under this background, what kind of situation does the income tax burden level of the gem listed company present? What factors influence and restrict it? Can the factors that affect the actual income tax burden of listed companies on the gem affect the small and medium-sized boards in the same way? When the variables of a particular enterprise are the same, will there be significant differences in the actual income tax rate due to the different sectors of the enterprise? The research of these problems and some policy suggestions on them constitute the basic framework of this paper. This paper is divided into five parts. The first part describes the research background of this paper, and discusses the significance of the research on the basis of this, secondly, the domestic and foreign literature on income tax burden is summarized, and the research content of the article is shown. Finally, the main innovations of this paper are explained and explained. The second part first introduces the meaning of enterprise income tax burden, and defines the concept of nominal income tax burden and actual income tax burden. Secondly, it puts forward the influence factors of enterprise's actual income tax burden from macro and micro aspects. In the third part, we put forward the specific research hypotheses, explain the samples and data sources, introduce the specific research methods, and clarify the specific research variables and econometric models. The fourth part takes the data of the gem and the small and medium-sized listed companies as the sample, using the SPSS 18.0 statistical software, carries on the empirical research to the actual income tax rate of the gem listed companies in our country. In the fifth part, on the basis of summarizing the main conclusions of this paper, the author puts forward the relevant policy recommendations, and finally puts forward the deficiencies of this study.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F832.51

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