我国上市公司实际税负影响因素的实证分析——基于我国钢铁行业上市公司的面板数据

发布时间：2018-01-13 06:12

本文关键词：我国上市公司实际税负影响因素的实证分析——基于我国钢铁行业上市公司的面板数据　出处：《会计之友》2015年18期 　论文类型：期刊论文

【摘要】：钢铁行业作为我国国民经济的支柱性和基础性产业,自进入21世纪以来,不仅为我国经济发展起到了推动作用,对世界经济的发展也产生了积极的影响,但是这种快速发展也导致钢铁行业近年来出现产能过剩、资源利用率低下、环境污染等一系列问题,发展现状不容乐观,亟需我国宏观政策进行调控。税收政策作为宏观政策的一种,能够对引导并推动行业健康持续发展起到一定作用。因此,研究钢铁行业的税收负担问题,对于政府制定合理的税收征管制度、改善钢铁行业发展状况、缓解钢铁行业的危机具有一定的参考价值。文章主要选取在我国2007—2013年深市和沪市上市的钢铁公司为样本进行描述性统计分析和多元线性回归分析,从微观角度探讨钢铁行业税收负担影响因素及其影响程度。
[Abstract]:Iron and steel industry, as the pillar and basic industry of our national economy, has not only played a role in promoting the economic development of our country since 21th century, but also had a positive impact on the development of the world economy. However, the rapid development of iron and steel industry in recent years has led to a series of problems, such as overcapacity, low utilization of resources, environmental pollution and so on. As a kind of macro policy, tax policy can play a certain role in guiding and promoting the healthy and sustainable development of the industry. Therefore, the tax burden of steel industry is studied. For the government to formulate a reasonable tax collection and management system to improve the development of the steel industry. It has certain reference value to alleviate the crisis of iron and steel industry. This article mainly selects the steel companies listed in Shenzhen and Shanghai stock markets from 2007 to 2013 as samples to carry out descriptive statistical analysis and multiple linear regression analysis. Analysis. This paper discusses the influencing factors and the degree of tax burden in iron and steel industry from the micro point of view.
【作者单位】：北京物资学院;
【分类号】：F426.31
【正文快照】： 一、引言钢铁行业作为我国经济发展的基础产业,一直肩负着建设国家、促进就业以及保持经济增长的重任。但是,随着金融危机的爆发,我国钢铁行业受到巨大的冲击,需求量明显减少,出口量也急剧下降,高附加值产品供给不足,产能和中低档产品供给过剩,资源利用率低等一系列问题不断显

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