我国企业税收负担研究

发布时间：2018-04-01 13:07

本文选题：税收负担　切入点：企业税收负担　出处：《辽宁大学》2014年硕士论文

【摘要】：税收是国家的经济来源，被认为是一个国家的经济命脉，是影响经济增长和社会公平的重要因素。因此，税收负担的合理性成为税收理论研究的重心和税收问题的重点。企业是发展经济的引擎，是社会财富的主要制造者，企业的价值往往牵动着整个社会的价值。那么，对于企业税收负担的研究变得极为重要。沿着背景意义、理论研究、实证分析、问题原因、政策建议的逻辑线索，采用理论分析与实证分析相结合的研究方法，全面详细地分析了税制改革以来我国税收的总体发展情况，以我国国有企业和私营企业为例，分税种、分行业深入剖析各类影响企业税收负担的因素，分析了造成现阶段我国企业税收负担过重的问题及原因，并在此基础上形成了相关的政策建议。五个研究部分分别为: 第一章，绪论。选用适当的研究方法对税收负担进行研究，在现有研究背景上提出创新点，并选择相关的国内、国外文献进行综述。第二章，税收负担的相关理论。理论分析部分，介绍了税收负担的涵义、分类，对古典及现代税收负担理论进行了简单阐述，并给出了企业税负的计算方法。第三章，企业税收负担的实证分析。选择《中国统计年鉴》（2010-2012）、《中国税务年鉴》（2010-2012）中关于税收与财政的数据对我国宏观税负和企业微观税负水平进行分析，以我国国有企业和私营企业为例，从微观层面分税种、分行业对我国企业税负进行分析，结果表明我国目前企业税负较重。第四章，现阶段我国企业税收负担存在问题及原因分析。在定量研究的基础上，指出我国现阶段企业税负水平整体较重，此外，，流转税、企业所得税税负较重，并从税制结构、税收征管和企业自身角度对问题原因进行分析，找到导致企业负担沉重的主要影响因素。第五章，合理确定企业税收负担的对策选择。通过定性和定量研究，提出了几项具有现实意义的对策，以适当减轻我国企业的税收负担，主要包括关于我国现行税制的改革、政府收费的逐步规范、税收优惠政策的规范、企业税收筹划的加强等措施，通过优化投资环境，增强自身的竞争优势，促进经济的健康稳定发展。
[Abstract]:Tax is a country ' s economic source , is regarded as a country ' s economic lifeline , is an important factor that affects economic growth and social equity . Therefore , the rationality of the tax burden becomes the focus of the research of the tax theory and the focus of the tax problem . The enterprise is the engine of the development economy , it is the main producer of the social wealth . The value of the enterprise often leads to the value of the whole society . So , the research on the enterprise tax burden becomes extremely important .

Based on the background , the theoretical research , the empirical analysis , the cause of the problem and the logical clue of the policy suggestion , the paper analyzes the general development of the taxation in our country since the reform of the tax system , analyzes the factors that affect the tax burden of enterprises in our country , analyzes the causes and causes of the burden of the enterprise tax in our country , and forms the relevant policy suggestion on this basis .

The five research sections are :

The first chapter , introduction , chooses the appropriate research method to study the tax burden , puts forward the innovation point on the background of the existing research , and chooses the relevant domestic and foreign literatures to review .

Chapter 2 , the theory of tax burden , introduces the meaning and classification of tax burden , explains the classical and modern tax burden theory , and gives the calculation method of enterprise tax burden .

The third chapter , the empirical analysis of the enterprise ' s tax burden . The paper analyzes the data of tax and finance in China ' s Tax Yearbook ( 2010 - 2012 ) and compares the data of tax and finance in China ' s Tax Yearbook ( 2010 - 2012 ) to analyze the macro - tax burden and the micro - tax burden of enterprises in China .

The fourth chapter , on the basis of quantitative research , points out that the level of enterprise tax burden in our country is relatively heavy at present , furthermore , the tax burden of enterprise income tax is heavy , and the reasons of the problem are analyzed from the tax system structure , the tax collection tube and the enterprise ' s own angle .

In chapter 5 , the countermeasure choice of enterprise tax burden is reasonably determined . Through qualitative and quantitative research , several realistic countermeasures are put forward to properly reduce the tax burden of Chinese enterprises , including the reform of current tax system in our country , the gradual regulation of government charge , the regulation of tax preferential policy , the strengthening of enterprise tax planning , etc . , through optimizing the investment environment , enhancing its own competitive advantage and promoting the healthy and stable development of economy .

【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F279.2;F812.42

【参考文献】