企业所得税合并对重庆市内资企业税负的影响研究

发布时间：2018-04-03 05:33

本文选题：企业所得税合并　切入点：税负　出处：《湖南大学》2014年硕士论文

【摘要】：企业所得税作为我国的主体税种一直是税收研究的重点，2008年企业所得税合并一度成为税制改革的热点。其中，关注度最高的是统一并适当降低所得税率。一般认为所得税率下降会减轻企业税负，有利于企业发展。所得税合并历时已六年，实际效果到底如何，企业如何更好发展？为获得上述问题的答案，本文采取理论分析与实证研究相结合的方法，选取重庆市为样本地区进行宏观与微观两个层面的研究。首先，将重庆市置于西部区域了解其宏观税负水平，分析2006-2012年重庆市宏观税负和宏观企业所得税负的变化及原因，以便微观层面税负影响的研究。然后，对合并前后的企业实际所得税负和整体税负分年度、分地区、分行业进行描述性统计，发现企业实际所得税负在2008-2010年有所下降，但在2011-2012年呈上升趋势，而企业整体税负除2010年外都呈下降趋势；经济发展状况较好地区的企业实际所得税负相对较高；资本密集型行业的企业实际所得税负和整体税负均高于非资本密集型行业。再次，对2007年和2008年重庆市适用法定税率与优惠税率的企业分别进行虚拟变量分析，发现适用法定税率的企业实际所得税负都显著高于适用优惠税率的。对2006-2012年重庆市合并前后所得税率变化和所得税合并政策虚拟变量对企业实际所得税负和整体税负的影响进行实证分析，并纳入控制变量，发现企业适用的所得税率与实际所得税负和整体税负都呈正相关，但影响系数都较不考虑控制变量时有所减小。最后，本文从企业充分利用所得税政策的角度提出减轻企业税负的具体措施，，为企业相关部门进行税务管理提供相应的参考。
[Abstract]:The enterprise income tax as the subject tax of our country has been the focus of the tax research . In 2008 , the merger of corporate income tax has become the hot spot of the tax system reform .

First , put Chongqing in the western region to understand its macro - tax burden level , analyze the changes and causes of macro - tax and macro - enterprise income tax in Chongqing in 2006 - 2012 , so as to study the influence of micro - level tax burden .

Then , descriptive statistics are carried out on the actual income tax and the whole tax in the enterprise before and after the consolidation , and the actual income tax of the enterprise is found to be decreased in 2008 - 2010 , but the trend is increased in 2011 - 2012 , and the overall tax burden of the enterprise is downward trend except in 2010 ;
The actual income tax of enterprises in the region with better economic development is relatively high ;
The actual income tax and the overall tax burden of enterprises in capital - intensive industries are higher than those of non - capital - intensive industries .

Thirdly , according to the virtual variable analysis of enterprises applying legal tax rate and preferential tax rate in Chongqing in 2007 and 2008 respectively , it is found that the actual income tax of enterprises applying the statutory tax rate is significantly higher than the applicable preferential tax rate . The effect of the income tax rate change and the income tax consolidation policy virtual variable on the negative and the overall tax burden of the enterprise in 2006 - 2012 is positively correlated with the negative and the overall tax burden of the enterprise . However , the influence coefficient is reduced when the control variable is not taken into account .

Finally , this paper puts forward the specific measures to reduce the tax burden of enterprises from the angle of making full use of the income tax policy , and provides the corresponding reference for the tax administration of the relevant departments of the enterprise .

【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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