基于A股上市公司的我国现行企业所得税制度研究

发布时间：2018-03-04 06:34

本文选题：企业所得税　切入点：A股　出处：《西北大学》2014年硕士论文　论文类型：学位论文

【摘要】：在新企业所得税法颁布接近七年之后,改革目标究竟有没有达到,效果如何,已经成为学术界的研究重点。本文期望通过对新企业所得税法实施之后的税收数据进行搜集,利用统计建模的方法,对当前我国实行的企业所得税制度进行研究。通过对2013年我国部分A股上市公司税收和利润数据的搜集整理,利用统计回归建模的方法,分析经济区域和所处行业对上市公司实际税负的影响,从而验证新税法改革在平衡课税环境、促进高新技术产业发展等方面的效果。本文的主要研究内容如下：首先介绍研究背景、选题意义、研究方法和思路、行文框架、主要观点、主要创新点和局限性,通过介绍与研究主题相关的理论基础和文献,奠定本文的理论基础。之后选取A股上市公司作为样本,利用统计建模方法分析我国不同经济区域上市公司企业所得税税负水平,然后沿用之前的方法研究我国不同行业上市公司企业所得税的税负水平。最后根据统计模型的结果对建模结论进行分析,找出我国现行企业所得税制度中存在的问题,提出改革建议,并对需要进一步研究的问题进行展望。通过对课题的分析,本文主要得到了以下结论：新税法所期望达到的消除不同地区之间课税不平等的目的己基本达到,但是对少数民族地区企业实行的税收优惠并未取得预期的效果,对高新技术企业进行的税收优惠也未达到预期效果。针对这些研究结论,本文提出了相应的政策建议。
[Abstract]:After the promulgation of the new enterprise income tax law for nearly seven years, the reform objectives we have not met, how effective, has become the focus of research in academic circles. This paper intends to tax data after the implementation of the new enterprise income tax collection, using the method of statistical modeling, research on China's implementation of the enterprise income tax system. According to the 2013 China A share listed company revenues and profits for data collection, using statistical regression modeling method, analysis of regional economic and industry influence on the listed company's actual tax burden, in order to verify the new tax reform in the balance of tax environment, promoting the development of hi-tech industry effect.
The main contents of this paper are as follows: firstly introduces the research background, research significance, research methods and ideas, the framework of this paper, the main point of view, the main innovation and limitation, through the introduction and Research on topics related to the theoretical basis and literature, lay the theoretical foundation of this paper. As the sample selection of A shares of listed companies after using statistics modeling method of analysis in different economic regions of the listed company of China's enterprise income tax level, level and previous research methods from different industries listed companies tax. According to the results of the statistical model for modeling analysis conclusion, find out the existence of our country's enterprise income tax system, puts forward the reform proposal. And the problems requiring further research are discussed.
Through the analysis of the subject, this paper obtained the following conclusions: the new law the desired inequality between different regions of assessment objective has been to achieve elimination, but the implementation of the enterprises in minority area of preferential tax has not achieved the expected results, the high-tech enterprises preferential tax has not reached the expected effect for these. The conclusion of the study, this paper puts forward the corresponding policy proposals.

【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F832.51;F275

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