所有制对山西采矿业企业税率影响研究
发布时间：2018-11-26 10:28
【摘要】：我国处于社会主义初级阶段，也是转型跨越的攻坚阶段，现实的生产力放弃单一的公有制，选择多种所有制共同发展，整个经济体制由计划经济向市场经济转型。在此过程中，，地方政府充当了改革主动性和政治可靠性的先行军角色。地方政府在获得中央政府下放的资源和权力的过程中，增强了地方经济实力，提高了政治地位。地方政府一方面要保证政策的公平性，另一方面还要保证效益最大化。然而在对经济资源的配置过程中，发生一些如资产控制权、所有权、投资权的争夺，财税争夺和责任的推诿，以及民间资本的准入界线等问题，不同所有制企业可能存在的一些差别化待遇。例如不同所有制的产权保护不同，市场和行业准入歧视，融资困难，税务歧视。 本论文在总结前人研究理论和研究成果的基础上，从所有制不同的企业实际税率不同的角度出发，研究多种所有制经济共同发展的体制下，所有制对山西采矿企业的税率影响。本文运用比较研究方法和实证分析方法，对比分析了全国采矿业、制造业的整体税负，山西省采矿业和全国采矿业税负情况，并利用面板数据，建立固定效应回归模型，具体分析实际影响山西采矿企业税率的微观因素和作用效果。最后发现所有制情况对实际税率存在显著的影响作用，且国有采矿业的实际税率高于私人和外资企业。同时进一步发现山西私人采矿业企业的税率高于全国私人采矿业税率水平。 最后根据实证研究结果，在以公有制为主体，多种所有制经济并存的现行体制下，为政府部门合理运用税收调节手段，提高税收管理水平，公平市场竞争环境，提高产业和企业竞争力提出政策建议。
[Abstract]:Our country is in the primary stage of socialism, which is also the critical stage of transition. The real productive forces give up the single public ownership and choose various forms of ownership to develop together, and the whole economic system is transformed from planned economy to market economy. In this process, the local government as the reform initiative and political reliability of the first military role. In the process of obtaining the resources and power delegated by the central government, the local government enhances the local economic strength and political status. On the one hand, the local government should ensure the fairness of the policy, on the other hand, to ensure the maximum benefit. However, in the process of allocating economic resources, there are some problems, such as the control of assets, ownership, investment rights, fiscal and tax competition, responsibility prevarication, and the access boundary of private capital, and so on. Different ownership enterprises may exist some differential treatment. For example, different ownership of property rights protection, market and industry access discrimination, financing difficulties, tax discrimination. On the basis of summing up the previous research theories and research results, this paper studies the influence of ownership on Shanxi mining enterprises under the system of common development of multi-ownership economy from the point of view of different real tax rates of enterprises with different ownership. This paper uses comparative research method and empirical analysis method to compare and analyze the whole tax burden of mining industry and manufacturing industry in China, Shanxi mining industry and national mining industry tax burden, and establishes a fixed effect regression model using panel data. This paper analyzes the micro factors and effect of the tax rate of Shanxi mining enterprises. Finally, it is found that ownership has a significant effect on the effective tax rate, and the effective tax rate of state-owned mining industry is higher than that of private and foreign-funded enterprises. At the same time, the tax rate of Shanxi private mining enterprises is higher than the national private mining tax rate. Finally, according to the results of empirical research, under the current system of public ownership as the main body and the coexistence of multiple ownership economies, the government can make rational use of tax regulation means to improve the level of tax administration and fair market competition. To improve the competitiveness of industries and enterprises to put forward policy recommendations.
【学位授予单位】：中国地质大学（北京）
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.1;F812.42
本文编号：2358312
[Abstract]:Our country is in the primary stage of socialism, which is also the critical stage of transition. The real productive forces give up the single public ownership and choose various forms of ownership to develop together, and the whole economic system is transformed from planned economy to market economy. In this process, the local government as the reform initiative and political reliability of the first military role. In the process of obtaining the resources and power delegated by the central government, the local government enhances the local economic strength and political status. On the one hand, the local government should ensure the fairness of the policy, on the other hand, to ensure the maximum benefit. However, in the process of allocating economic resources, there are some problems, such as the control of assets, ownership, investment rights, fiscal and tax competition, responsibility prevarication, and the access boundary of private capital, and so on. Different ownership enterprises may exist some differential treatment. For example, different ownership of property rights protection, market and industry access discrimination, financing difficulties, tax discrimination. On the basis of summing up the previous research theories and research results, this paper studies the influence of ownership on Shanxi mining enterprises under the system of common development of multi-ownership economy from the point of view of different real tax rates of enterprises with different ownership. This paper uses comparative research method and empirical analysis method to compare and analyze the whole tax burden of mining industry and manufacturing industry in China, Shanxi mining industry and national mining industry tax burden, and establishes a fixed effect regression model using panel data. This paper analyzes the micro factors and effect of the tax rate of Shanxi mining enterprises. Finally, it is found that ownership has a significant effect on the effective tax rate, and the effective tax rate of state-owned mining industry is higher than that of private and foreign-funded enterprises. At the same time, the tax rate of Shanxi private mining enterprises is higher than the national private mining tax rate. Finally, according to the results of empirical research, under the current system of public ownership as the main body and the coexistence of multiple ownership economies, the government can make rational use of tax regulation means to improve the level of tax administration and fair market competition. To improve the competitiveness of industries and enterprises to put forward policy recommendations.
【学位授予单位】：中国地质大学（北京）
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.1;F812.42
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