我国批发零售业税收负担及其影响因素研究

发布时间：2018-05-04 09:03

本文选题：批发零售行业 + 税收负担　；参考：《吉林财经大学》2016年硕士论文

【摘要】：批发零售业属于重要的传统行业,是我国国民经济的重要组成部分,与居民的日常生活关系密切。我国经济快速发展也带动了国内居民消费潜力持续爆发,这也推动了批发零售行业的不断发展壮大。批发零售业已经逐步发展成为促进消费、刺激生产的重要推动力。税收收入是一国政府收入的最重要的源泉,税负水平是否合理将影响到一国企业的生产经营和经济的持续稳定发展。在政府获得财政收入的同时,必然产生企业和个人的税收负担,税收负担会对企业发展产生直接和间接的影响。批发零售业作为社会化生产过程中的重要环节之一,影响着经济运行的速度、质量和效益,一直是市场化程度最高的行业之一。我们有必要对批发零售业企业税负问题进行深入研究,以明确我国批发零售业税收负担水平及其宏微观影响因素的影响情况,从而为批发零售业的持续健康发展建言献策。国内外学者对批发零售业税收及税负的研究主要集中在税收理论方面,对该行业实际税负水平的实证研究还不多见。因此本文以理论研究为基础,侧重于定量实证研究。在理论研究方面,主要分析税收负担概念与内涵;在实证分析方面,本文利用2010-2014年批发零售行业在沪深两市上市公司的年报数据,运用面板数据模型,定量分析我国批发零售业企业的实际所得税税负,企业规模、投资报酬率、资产负债率、资本密集度、营业利润率、企业所处地区对行业税收负担所产生的影响,主要分析结论有批发零售行业上市公司的实际所得税税负与企业规模、资产负债率、所处东部和特区地区呈显著负相关关系,而与资本密集度及所处西部地区的关系并不显著。最后,根据分析结论提出有针对性的建议,为我国批发零售行业税收研究提供参考依据。
[Abstract]:Wholesale and retail trade is an important traditional industry, which is an important part of our national economy and is closely related to the daily life of residents. The rapid economic development of our country also drives the domestic residents' consumption potential to explode continuously, which also promotes the development of the wholesale and retail industry. Wholesale and retail trade has gradually developed into an important driving force to promote consumption and stimulate production. Tax revenue is the most important source of a country's government revenue. Whether the level of tax burden is reasonable or not will affect the production and operation of a country's enterprises and the sustained and stable development of the economy. At the same time, the tax burden of enterprises and individuals will inevitably arise, and the tax burden will have a direct and indirect impact on the development of enterprises. As one of the important links in the process of socialized production, wholesale and retail trade affects the speed, quality and benefit of economic operation, and has always been one of the industries with the highest degree of marketization. It is necessary for us to make a thorough study on the tax burden of wholesale and retail enterprises in order to clarify the influence of the tax burden level and its macro and micro factors on the tax burden of wholesale and retail trade in China, so as to provide suggestions for the sustainable and healthy development of wholesale and retail trade. Domestic and foreign scholars mainly focus on the tax theory of the wholesale and retail trade tax and tax burden, but the empirical research on the actual tax burden level of the industry is still rare. Therefore, based on theoretical research, this paper focuses on quantitative empirical research. In the theoretical research, it mainly analyzes the concept and connotation of tax burden. In the empirical analysis, this paper uses the annual report data of wholesale and retail companies in Shanghai and Shenzhen stock markets from 2010-2014 to use panel data model. Quantitative analysis of the actual income tax burden, enterprise size, rate of return on investment, asset-liability ratio, capital intensity, operating profit rate, and the impact of the region in which the enterprise is located on the tax burden of the industry are quantitatively analyzed. The main conclusions are that the actual income tax burden of the listed companies in wholesale and retail industries has a significant negative correlation with the size of the enterprise, the ratio of assets and liabilities, the eastern part of the region and the special zone, but has no significant relationship with the capital intensity and the western region. Finally, according to the conclusion of the analysis, some suggestions are put forward to provide the reference for the tax research of wholesale and retail industry in China.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.42;F724

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