制造企业所得税负担影响因素的实证研究

发布时间：2018-05-26 04:07

本文选题：制造业 + 实际所得税率　；参考：《哈尔滨工业大学》2013年硕士论文

【摘要】：目前，我国的制造业创造了一半以上的GDP，制造业产值占整个工业的80%。相比于其他行业，制造业更贴近人们的生活，在我国经济中占据主导地位。近年来，我国的制造业发展较快，是国际竞争力较强的产业门类。制造企业作为国民经济发展的中流砥柱，也是国家税收收入的主要贡献者。基于税负转嫁理论和税负归宿理论，企业的实际税收负担往往选用企业所得税税负来代表。我国2008年起实施的新企业所得税法在量能税负和公平税负方面发挥了一定的调控作用，近两年来的结构性减税试点范围也在不断扩大，对企业所得税负担产生了重大影响。企业所得税负及其影响因素的研究可以为政府进行税制改革提供思路，也有助于指导我国产业结构的优化升级。基于此，本文选取了制造业这一行业，研究其企业所得税负担影响因素。基于现有文献的相关研究，本文对企业所得税税负的相关理论做出了进一步总结，并对影响企业所得税负的因素重新加以分析，，从税收和非税因素两方面来探讨。最终本文选取沪深两市2009至2011年的A股制造业上市公司作为研究对象，并建立了多元回归模型对其实际所得税率（Effective Tax Rate，ETR）的影响因素进行实证研究。依据实证分析，本文发现制造业的ETR水平相较企业所得税法定税率偏低，说明部分制造企业受到税收优惠政策的扶持。通过对制造业分类统计，观察到在四类上市公司中，低技术产业的ETR最高，高技术产业最低。运用多元回归分析，本文得出：企业执行税率、公司规模、固定资产比率及第一大股东持股比例与ETR呈显著的正相关关系，而增值税占比、税会差异及资产净利率与ETR显著负相关。通过对实证结果具体分析，本文认为政府及相关部门应进一步完善企业所得税税收政策、加快推行绿色税制、全面推行营改增及加强税收监管力度。对于制造企业，应当调整其产业结构、迎合税收优惠并结合自身特征做出合理的避税措施。
[Abstract]:At present, China's manufacturing industry has created more than half of GDP, and the manufacturing output value accounts for 80% of the whole industry. Compared with other industries, manufacturing industry is closer to people's life and dominates our economy. In recent years, China's manufacturing industry has developed rapidly and is an industry category with strong international competitiveness. As the mainstay of national economic development, manufacturing enterprises are also the main contributors of national tax revenue. Based on the tax burden transfer theory and the tax home theory, the actual tax burden of the enterprise is often represented by the enterprise income tax burden. The new enterprise income tax law, which has been implemented since 2008, has played a certain role in regulating and controlling the amount of energy tax burden and fair tax burden. In the past two years, the experimental scope of structural tax reduction has been continuously expanded, which has had a significant impact on the burden of enterprise income tax. The study of the negative enterprise income tax and its influencing factors can not only provide ideas for the government to carry out tax reform, but also help to guide the optimization and upgrading of China's industrial structure. Based on this, this paper selects the manufacturing industry to study the factors affecting the burden of enterprise income tax. Based on the existing literature, this paper makes a further summary of the relevant theory of enterprise income tax burden, and re-analysis of the factors that affect the corporate income tax burden, from the two aspects of tax and non-tax factors to explore. Finally, this paper selects the A-share manufacturing listed companies in Shanghai and Shenzhen from 2009 to 2011 as the research object, and establishes the multivariate regression model to study the influencing factors of the effective Tax rate. According to the empirical analysis, this paper finds that the ETR level of manufacturing industry is lower than the statutory tax rate of enterprise income tax, indicating that some manufacturing enterprises are supported by preferential tax policy. Through the classified statistics of manufacturing industry, it is observed that among the four listed companies, the ETR of low technology industry is the highest, and that of high technology industry is the lowest. By using multiple regression analysis, this paper draws a conclusion that there is a significant positive correlation between ETR and corporate tax rate, company size, fixed asset ratio and holding ratio of major shareholders, while the ratio of value-added tax to VAT is a significant positive correlation. Tax differentials and net asset interest rates are negatively correlated with ETR. Through the concrete analysis of the empirical results, this paper holds that the government and relevant departments should further improve the tax policy of enterprise income tax, speed up the implementation of green tax system, carry out overall reform and increase and strengthen tax supervision. For manufacturing enterprises, we should adjust their industrial structure, cater to tax preference and make reasonable tax avoidance measures according to their own characteristics.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.4;F812.42;F424

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