房地产上市公司税收负担影响因素研究

发布时间：2018-08-09 18:14

【摘要】：房地产业作为国民经济的支柱产业，，与其他行业有着千丝万缕的联系，在扩大内需和刺进消费与投资方面具有强大的拉动力，对国民经济的发展贡献显著，该行业也成为国家税收的重要来源。如果房地产行业税负过高对国家财政收入最为有利，但这不仅不利于实现各行业税负的公平也会打压房地产企业的积极性，同时高税负通过高房价转嫁给消费者。合理的税负水平应当使企业、政府之间达到利益的均衡，在保证国家税收收入的前提下给予房地产行业适度减税政策，引导并推动该行业的健康持续发展。因此，我国整个房地产行业的发展现状以及税收负担水平也越来越受到广泛关注。对此，首先本文通过房地产行业的统计数据，从房地产行业投资规模、施工面积、销售面积及房价水平四方面对其发展现状进行分析，并利用房地产行业的宏观税收数据对我国房地产行业总体税负水平进行研究，与其他行业进行比较得出该行业税负水平较高，并对比房地产的流转和保有环节的税负得出该行业流转环节税负远远高于保有环节税负的结论。并在此基础上找出影响房地产行业税收负担的宏观影响因素。其次本文以房地产上市公司2009-2011年的房地产上市公司为样本，将税收负担以总体税负作为衡量的因变量，选择了所得税负担、流转税负担、负债状况、盈利能力、公司规模、资本密集程度、股权结构这7个因素为解释变量，采用描述性统计、相关性分析及多元线性回归方法来得出所得税负担、流转税负担、盈利能力与税收负担显著正相关，长期负债比率、企业规模与税收负担显著负相关的结论。最后在微观上提出利用房地产企业的内部机制进行纳税筹划降低其税收负担水平的相关对策和建议。
[Abstract]:As the pillar industry of the national economy, the real estate industry is inextricably linked with other industries. It has a strong pull power in expanding domestic demand and impinging on consumption and investment, and contributes significantly to the development of the national economy. The industry has also become an important source of state revenue. If the tax burden of the real estate industry is too high, it is most beneficial to the national revenue, but it is not only unfavorable to realize the fairness of the tax burden in various industries, but also will suppress the enthusiasm of the real estate enterprises, and the high tax burden will be passed on to the consumers through the high house price. The reasonable tax burden level should make the enterprises and the government achieve the balance of benefits, give the real estate industry moderate tax reduction policy under the premise of guaranteeing the national tax revenue, and guide and promote the healthy and sustainable development of the real estate industry. Therefore, the development of the whole real estate industry and the level of tax burden are receiving more and more attention. First of all, through the statistics of the real estate industry, this paper analyzes the current situation of the real estate industry investment scale, construction area, sales area and housing price level from the four aspects of the real estate industry investment scale, construction area, sales area and the level of house prices. And using the macro tax data of real estate industry to study the overall tax burden level of China's real estate industry, compared with other industries, it is concluded that the tax burden level of this industry is relatively high. By comparing the transfer of real estate and the tax burden of the retention link, it is concluded that the tax burden of the circulation link is much higher than the tax burden of the retention link. And on this basis to find out the impact of real estate industry tax burden macro-impact factors. Secondly, this paper takes the real estate listed companies in 2009-2011 as the sample, takes the tax burden as the dependent variable to measure the total tax burden, selects the income tax burden, the turnover tax burden, the debt situation, the profitability, the company scale. Using descriptive statistics, correlation analysis and multivariate linear regression method, we can get income tax burden, turnover tax burden, profitability and tax burden. The conclusion that long-term debt ratio, enterprise size and tax burden are negatively correlated. Finally, it puts forward the relevant countermeasures and suggestions to reduce the level of tax burden by using the internal mechanism of real estate enterprises.
【学位授予单位】：中原工学院
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.4;F299.233.4

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