税收负担对云南房地产企业经营绩效影响

发布时间：2018-03-21 16:44

本文选题：房地产　切入点：税收负担　出处：《云南财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：云南地处中国西南边陲,有着重要的战略地位。随着“一带一路”的推行,云南房地产市场面临着新的挑战与机遇。那么,现阶段云南房地产行业的税收负担如何,云南省房地产企业的税收负担是如何影响其经营绩效的,这对于云南房地产企业经营行为的调整以及政府相关政策的制定有着重要的现实意义。本文在梳理相关理论及研究文献的基础上,对云南省房地产行业的发展以及税负情况进行了分析,进而分析了云南省房地产企业的经营绩效,并探索了云南省房地产企业经营绩效指数的影响因素。全文共分为六部分内容,第一部分为引言,叙述了选题背景及意义、研究目的、内容、方法、技术路线,提出本文的创新点。第二部分介绍相关理论,包括房地产税收负担、经营绩效以及税收负担对经营绩效影响的理论。第三部分对云南省房地产行业发展以及税收负担状况进行分析。这部分工作从两方面展开:一是云南房地产行业的发展状况,主要从云南省房地产开发投资情况、商品销售情况、房地产资金来源、税收负担整体状况等方面展开分析;二是从微观视角对云南省房地产企业的税收负担进行了分行业、分税种、分环节分析。第四部分是云南省房地产企业经营绩效评价分析,采用因子分析法计算出了经营绩效综合指数并对其进行排序。第五部应用回归分析法讨论了税收负担对云南省房地产企业经营绩效指数的影响。第六章归纳总结主要研究结论,提出建议与研究展望。通过本文分析,得出以下主要结论:第一,云南省房地产业税收负担经历由升到降的过程,但一直处于较高水平,且内部结构不均衡。第二,云南省房地产企业实际税负率的增加不利于其经营绩效的提高,流转税税负率与其经营绩效并没有显著关系。
[Abstract]:Yunnan is located in the southwestern border of China and has an important strategic position. With the implementation of "Belt and Road", Yunnan real estate market is facing new challenges and opportunities. So, what is the tax burden of Yunnan real estate industry at this stage? How the tax burden of real estate enterprises in Yunnan Province affects their business performance, This is of great practical significance to the adjustment of the management behavior of Yunnan real estate enterprises and the formulation of relevant government policies. This paper analyzes the development and tax burden of the real estate industry in Yunnan Province, and then analyzes the operating performance of the real estate enterprises in Yunnan Province. The paper is divided into six parts. The first part is the introduction, which describes the background and significance of the topic, research purpose, content, method, technical route. The second part introduces the relevant theories, including the tax burden of real estate, The third part analyzes the development of the real estate industry and the tax burden of Yunnan Province. This part of the work from two aspects: first, the development of the real estate industry in Yunnan Province, Mainly from the real estate development and investment situation of Yunnan Province, commodity sales situation, real estate capital source, the overall situation of tax burden, etc.; second, from the micro perspective of Yunnan real estate enterprises, the tax burden of real estate enterprises is divided into industries. The 4th part is the analysis of the performance evaluation of the real estate enterprises in Yunnan Province. Using factor analysis method, the comprehensive index of business performance is calculated and sorted. 5th departments use regression analysis to discuss the impact of tax burden on the performance index of real estate enterprises in Yunnan Province. Chapter 6th summarizes the main research conclusions. The main conclusions are as follows: first, the tax burden of real estate industry in Yunnan Province has experienced the process of rising to falling, but has been in a high level, and the internal structure is not balanced. The increase of the actual tax burden rate of Yunnan real estate enterprises is not conducive to the improvement of their business performance, and there is no significant relationship between the turnover tax burden rate and their operating performance.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.4;F812.42

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