企业所得税税制改革对上市公司收入分配格局的影响研究

发布时间：2018-04-27 10:34

本文选题：企业所得税 + 收入分配格局　；参考：《湘潭大学》2015年硕士论文

【摘要】：目前,我国已成为全球贫富两极分化最严重的国家之一,全国居民基尼系数在1990年就已经达到0.445,到2007年上升至0.484,超过国际上公认的0.4警戒线,这表明我国已经到了必须直面和解决分配不公问题,切实维护社会公平与正义的阶段。而税收制度作为国家宏观调控的一种强有力手段,必然成为国家调节收入分配不公问题的首要选择。另一方面,我国收入分配机制主要存在三大问题,而微观分配机制的系统性“缺陷”是导致收入分配不公现象的重要原因,因此,本文研究的收入分配问题是建立在微观经济主体的基础上进行的,而企业所得税作为微观经济主体的直接税,对其经济行为会产生直接影响,故本文以2008年企业所得税税制改革作为切入点,从微观视角将税制改革问题和收入分配公平问题有机结合起来探讨,以期对优化我国税制和促进企业收入分配制度的完善尽绵薄之力。本文基于利益相关者理论、企业税收利益相关者理论、企业税收契约关系理论、马斯格雷夫的“税收影响点”理论等,对企业所得税税制改革和企业收入分配格局进行了以下三个方面的具体研究:第一,根据前人的研究,厘清企业所得税税制改革及所得税税负变化对企业收入分配格局的影响,并由此提出了本文的四个假设;第二,运用统计分析法,搜集整理了我国1599家制造业上市公司2005年至2012年的相关财务数据,分析了这些上市公司的劳动所得率、资本所得率和税负率在企业所得税税制改革前后的变化趋势,以使我们能更直观地了解企业收入分配格局中劳动所得与资本所得的比重问题;第三,在相关文献和理论的基础上,以制造业2005年至2012年上市公司为研究对象,以国泰安数据库为数据来源,从劳动所得、股东所得、债权人利息所得和国家税收四个维度对企业收入分配格局进行测度,采用所得税税负率和企业所得税税制改革年份两个变量作为自变量,实证分析了企业所得税税制改革对企业收入分配格局的影响,得出的实证结果与前文的假设并不完全一致,我们发现企业所得税税制改革年份的哑变量与劳动所得率、股东所得率存在显著的正相关关系,与税负率、债权人利息率存在负相关关系,该哑变量与债权人利息率的回归结果并未通过显著性检验,而所得税税负率与债权人利息率、股东所得率之间的关系并非假设所推导的那样,该自变量与债权人利息率、股东所得率之间分别存在显著的负相关关系和正相关关系,这说明所得税税负率下降时,债权人利息率提高而股东所得率下降。根据前文对企业所得税税制改革前后我国上市公司收入分配格局变化情况的理论分析和实证分析,笔者分别从纳税主体和征税主体的角度提出对策和建议:(1)作为纳税主体的企业应充分学习新税法的相关条文,加大企业对技术创新方面的投入,提高企业产品的技术含量,积极由劳动密集型企业向技术密集型性企业转变,合理制定薪酬制度和融资政策,从而优化企业的收入分配制度;(2)作为征税主体的政府应综合考虑税收效应的影响,税制的制定应该充分考虑企业各利益相关者的诉求,根据市场经济的发展及时制定适合企业发展的税收制度[1]。
[Abstract]:At present, our country has become one of the most serious polarization countries of the world's rich and poor. The Gene coefficient of the whole country has reached 0.445 in 1990 and up to 0.484 in 2007. It is more than the internationally recognized 0.4 warning line. This shows that China has come to the stage that we must face and solve the problem of unfair distribution and safeguard social fairness and justice. The tax system, as a powerful means of national macro-control, will inevitably become the primary choice for the state to regulate the unfair distribution of income. On the other hand, there are three major problems in the income distribution mechanism in China, and the systematic "defects" of the micro distribution mechanism are the important reasons for the unfair distribution of income distribution. Therefore, this paper The income distribution problem of the study is based on the microeconomic subject, and the enterprise income tax, as the direct tax of the microeconomic subject, has a direct impact on its economic behavior. Therefore, this article takes the reform of the enterprise income tax system in 2008 as a breakthrough point, and from the micro perspective, the problem of tax reform and the fairness of income distribution are discussed. In order to optimize our tax system and improve the system of enterprise income distribution, this article is based on stakeholder theory, enterprise tax stakeholder theory, enterprise tax contract theory, Musgrave's "tax impact point" theory, and the enterprise income tax system reform and enterprise. The income distribution pattern has been studied in the following three aspects: firstly, according to the previous research, it clarifies the influence of the enterprise income tax system reform and the income tax burden change on the enterprise income distribution pattern, and then puts forward the four hypotheses of this paper. Second, using the statistical analysis method, collects and collates the listed companies of 1599 manufacturing industries in our country. In the financial data from 2005 to 2012, the change trend of the labor income rate, the capital income rate and the tax rate before and after the reform of the enterprise income tax system is analyzed, so that we can more intuitively understand the proportion of labor income and capital income in the enterprise income distribution pattern; third, in the related literature and theory. On the basis of the theory, taking the listed companies in the manufacturing industry from 2005 to 2012 as the research object and taking the Tai'an database of the country as the data source, we measure the income distribution pattern from four dimensions of labor income, shareholder income, creditor interest income and national tax, and adopt the income tax rate and the two variables of the enterprise income tax reform year. As an independent variable, this paper empirically analyzes the influence of the enterprise income tax reform on the distribution pattern of enterprise income. The empirical results are not exactly the same as those of the previous hypothesis. We find that the dumb variable of the enterprise income tax reform year has a significant positive correlation with the labor income rate, the shareholder income rate, and the tax negative rate and the creditor. There is a negative correlation between the interest rate and the return result of the dumb variable and the interest rate of the creditor, and the relationship between the income tax rate and the interest rate of the creditor and the income rate of the shareholders is not the hypothesis, and there is a significant negative correlation between the independent variable and the interest rate of the creditor and the income rate of the shareholders respectively. This is a positive correlation, which indicates that the interest rate of the creditor increases while the shareholder's income rate decreases when the income tax rate drops. According to the theoretical analysis and empirical analysis of the changes in the distribution pattern of the listed companies in China before and after the reform of the enterprise income tax system, the author puts forward the countermeasures from the perspective of the subject of tax tax and the subject of tax collection. And suggestions: (1) enterprises as the subject of tax should fully learn the relevant provisions of the new tax law, increase the investment in technological innovation, improve the technical content of the enterprise products, actively change from labor intensive enterprises to technology intensive enterprises, rationally formulate salary and financing policies, so as to optimize the income distribution system of enterprises. (2) (2) the government, as the subject of Taxation, should take into consideration the effect of the tax effect. The formulation of the tax system should take full account of the demands of the various stakeholders of the enterprise, and formulate the tax system suitable for the development of the enterprise in a timely manner, according to the development of the market economy, [1].

【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.42;F275.4

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