中国农副食品加工业所得税税负影响因素的实证研究

发布时间：2018-01-03 15:07

本文关键词：中国农副食品加工业所得税税负影响因素的实证研究　出处：《武汉轻工大学》2015年硕士论文　论文类型：学位论文

【摘要】：在现代社会,税收不仅是政府获取收入的途径,也是政府调节经济的重要手段。国家税收政策及税负,对于国民经济中每一部门、行业的发展,以及国民经济的平衡发展至关重要。我国企业在经营过程中需缴纳的税费种类繁多,根据税负基本理论,其中增值税、消费税及营业税等流转税类,可以转嫁给消费者。而如企业所得税等所得税类则无法实现转嫁,最终形成企业所承担的主要税收负担。因此,企业所得税的税负问题,一直以来都是政府和企业关注的焦点,同时也是学者们研究的热点领域。2008年我国新企业所得税法的实施,对企业税负产生了广泛影响,农副食品加工行业作为我国的经济基础行业,新的所得税政策也直接、客观地影响到了该行业的税收负担、经济利润和未来发展。本文以新企业所得税法正式实施后作为样本研究期间,结合农副食品加工业的特点,通过理论和实证的方法,对该行业的实际税负水平及其影响因素进行专题分析。本文首先对国内外研究学者围绕税负的研究成果进行梳理,其成果主要具体包括三个方面,分别是:所得税税负的研究、企业税负的影响因素研究和税负计量模式的研究。其次,详细介绍税负研究的理论,包括基础理论、计算方法及各方因素对税负可能的影响。再次,本文选取了若干该行业企业(上市公司)的样本资料,采用相关指标拟合模型进行实证分析,重点分析了微观因素对该行业企业所得税税负的影响。最后,通过理论分析和实证结果的检验,并基于企业的角度提出合理降低税负的几点建议。经过理论和实证分析,本文得出以下研究结论:一是新税法正式实施后,在2009年至2013年之间,农副食品加工业的实际所得税税负总体呈下降趋势,该行业上市公司的平均ETRs为19.23%,低于法定所得税率25%。这说明了新税法以产业优惠为主的政策惠及到了农副食品加工业,降低了该行业企业的实际税负,对基础产业的发展和升级起到了积极的推动作用。二是本文基于企业微观经济特征角度进行实证研究,发现企业的固定资产比率、资产负债率、流动比率和盈利能力与所得税税负呈负相关关系;企业规模、存货密集度、长期负债比率和股权结构与所得税税负呈正相关关系。最后本文从企业的投资决策、融资决策及股权结构角度出发,对企业合理降低税负、提升自身价值提出了相应的意见和建议。
[Abstract]:In modern society, tax is not only a way for the government to obtain income, but also an important means for the government to adjust the economy. National tax policy and tax burden, for each sector of the national economy, the development of industries. The balanced development of the national economy is very important. There are many kinds of taxes and fees to be paid by Chinese enterprises in the course of operation. According to the basic theory of tax burden, the turnover tax, such as value-added tax, consumption tax and business tax, are included. It can be passed on to consumers. However, income tax, such as enterprise income tax, can not be transferred, which ultimately forms the main tax burden borne by enterprises. Therefore, the tax burden of enterprise income tax is a problem. In 2008, the implementation of the new corporate income tax law has a wide impact on the corporate tax burden. As the economic base industry of our country, the new income tax policy directly and objectively affects the tax burden of this industry. Economic profit and future development. This paper takes the new enterprise income tax law as a sample study period, combining the characteristics of agricultural and subsidiary food processing industry, through theoretical and empirical methods. The actual tax burden of the industry and its impact factors were analyzed. Firstly, the domestic and foreign research scholars around the tax burden of the research results were combed, the results of which mainly include three aspects. They are: the research of income tax burden, the research of the influencing factors of enterprise tax burden and the research of tax burden measurement model. Secondly, the theory of tax burden research is introduced in detail, including the basic theory. Third, this paper selects a number of enterprises (listed companies) sample data, using the relevant index fitting model for empirical analysis. The impact of micro factors on the enterprise income tax burden is analyzed. Finally, through theoretical analysis and empirical results of the test. Through theoretical and empirical analysis, this paper draws the following conclusions: first, after the implementation of the new tax law, between 2009 and 2013. The real income tax burden of agricultural and subsidiary food processing industry is on the whole declining, and the average ETRs of listed companies in this industry is 19.23%. Lower than the statutory income tax rate of 25. This shows that the new tax law mainly based on industrial preferential policies to benefit the agro-food processing industry, reducing the actual tax burden on enterprises in the industry. It plays a positive role in the development and upgrading of basic industries. Second, this paper based on the microeconomic characteristics of enterprises to carry out empirical research, found that the fixed assets ratio, asset-liability ratio. The current ratio and profitability are negatively related to the income tax burden; Enterprise size, inventory intensity, long-term debt ratio and equity structure are positively correlated with income tax burden. Finally, this paper starts from the perspective of investment decision, financing decision and equity structure. Some suggestions and suggestions are put forward to reduce the tax burden and improve the value of enterprises.
【学位授予单位】：武汉轻工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.82;F406.7

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