乌鲁木齐市水磨沟区房地产企业实际税负影响因素研究

发布时间：2019-02-13 02:29

【摘要】：随着城镇化进程的推进,房地产企业的重要性日益凸显,其影响力和影响范围也越来越大越来越广,目前,房地产企业在政府的支持下,日益壮大成为促进国家经济发展和改善人民生活的新经济增长点。与此同时,房地产企业的税收负担问题也日益凸显,高额的税收将会威胁到房地产企业的生存与发展,直接导致企业价值的下降,进而也会影响我国房地产业的经济运行质量。因此,研究房地产企业所承担的税负及税负影响因素对于研究整体的经济具有重要的参考作用。值得注意的是,房地产市场具有明显的区域性特征,是一个区域内的垄断竞争市场。因此,研究乌鲁木齐市水磨沟区房地产企业的实际税负问题,对水区房地产企业的健康发展具有针对性的指导意义,进而也可以给整个水磨沟区的经济发展提供有益参考。本文首先通过文献检索观察归纳了国内外房地产企业税负及其影响因素的的相关研究方法和研究成果,结合乌鲁木齐市水磨沟区房地产企业的情况和相关数据的可得性,确定了本文所采用的研究思路和方法。其次,介绍了企业税负、实际税负衡量指标等相关理论基础,为后文的建模分析做理论铺垫。再次,研究了企业实际税负的影响因素,为后文实证研究提出假设。最后,选取2010-2015年99个乌鲁木齐市水磨沟区房地产企业样本建立了实证模型,利用样本企业上报给税务机关的财务税收报表作为数据来源,采用描述性统计和多元回归分析方法对企业实际税负以及影响因素进行了实证研究。通过上述实证研究,本文最终得到了以下结论:企业规模、资产负债率、盈利能力与企业实际税负呈现负相关关系。资本密集度与企业实际税负并没有呈现显著相关关系。企业规模与企业实际税负的负相关关系,验证了企业的政治权利假说,也就是说,规模大资产多的企业更有能力进行税收筹划从而达到节税目的;资产负债率与企业实际税负的负相关关系,诠释了债务的税盾作用,即企业利用负债利息可以在所得税税前扣除的特点,达到减轻税负的目的;盈利能力与企业实际税负的负相关关系,是企业进行税收筹划的结果,即企业倾向于在享受减免税政策期间多申报利润,以达到降低企业税负的目的;资本密集度与所得税税负并没有呈现显著地相关关系,这说明在本文选取的样本企业中,固定资产折旧的税收挡板作用并没有发挥太大的影响。最后,本文总结了对企业实际税负产生影响的微观因素,并且依据影响因素与实际税负的相关关系,针对房地产企业合理降低实际税负提出了对策建议。
[Abstract]:With the advancement of urbanization, the importance of real estate enterprises is becoming more and more prominent, and the influence and influence of real estate enterprises are becoming wider and wider. At present, real estate enterprises are supported by the government. Increasingly, it has become a new economic growth point to promote national economic development and improve people's lives. At the same time, the tax burden of real estate enterprises has become increasingly prominent. The high tax will threaten the survival and development of real estate enterprises, directly lead to the decline of enterprise value, and then affect the quality of economic operation of real estate industry in China. Therefore, the study of the real estate enterprises bear the tax burden and tax burden factors for the study of the overall economy has an important reference role. It is worth noting that the real estate market has obvious regional characteristics and is a monopolistic competition market in a region. Therefore, studying the actual tax burden of real estate enterprises in Shuimogou District of Urumqi City has a targeted guiding significance for the healthy development of real estate enterprises in water area, and can also provide a useful reference for the economic development of the whole Shuimogou area. Firstly, this paper summarizes the relevant research methods and results of domestic and foreign real estate enterprises' tax burden and its influencing factors through literature retrieval, combining with the situation of real estate enterprises and the availability of relevant data in Shuimogou District of Urumqi. The research ideas and methods used in this paper are determined. Secondly, the paper introduces the related theoretical basis of enterprise tax burden and actual tax burden measurement index, which lays the foundation for modeling and analysis later. Thirdly, the paper studies the influence factors of enterprise's actual tax burden, and puts forward the hypothesis for the later empirical research. Finally, the empirical model of 99 real estate enterprises in Shuimaogou District of Urumqi City from 2010 to 2015 is established, and the financial and tax reports reported by the sample enterprises to the tax authorities are used as the data source. Using descriptive statistics and multiple regression analysis, this paper makes an empirical study on the actual tax burden and influencing factors of enterprises. Through the above empirical research, this paper finally draws the following conclusions: enterprise size, asset-liability ratio, profitability and the actual tax burden of enterprises show a negative correlation. There is no significant correlation between capital intensity and actual tax burden. The negative correlation between the enterprise scale and the actual tax burden verifies the political rights hypothesis of the enterprise, that is, the enterprise with large assets is more capable of tax planning so as to achieve tax saving; The negative correlation between the asset-liability ratio and the actual tax burden of the enterprise explains the tax shield effect of the debt, that is, the enterprise can deduct the debt interest before the income tax, and achieve the purpose of lightening the tax burden; The negative correlation between profitability and the actual tax burden is the result of tax planning, that is, enterprises tend to declare more profits during the period of tax reduction and exemption, in order to achieve the purpose of reducing the tax burden of enterprises; There is no significant correlation between capital intensity and income tax burden, which shows that the tax baffle of fixed assets depreciation does not play a significant role in the sample enterprises selected in this paper. Finally, this paper summarizes the micro factors that affect the actual tax burden of the enterprise, and according to the relationship between the influencing factors and the actual tax burden, puts forward some countermeasures and suggestions for the real estate enterprises to reduce the actual tax burden reasonably.
【学位授予单位】：新疆大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42

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