我国制造业上市公司税收负担研究

发布时间：2018-02-24 11:01

本文关键词： 制造业所得税税负流转税税负总体税负率　出处：《浙江财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：制造业是衡量一个国家的经济实力的重要标志，是工业化的原动力，是保证国民经济稳定发展的基石。自改革开放三十年来，我国制造业发展迅速，在2000年中国制造业增加值已经达到了30000亿人民币，，占世界的比重超过6%，到2010年，中国制造业占全球制造业总值达19.8%，超越美国成为全球制造业产出最高的国家。然而，近年来，中国的制造业也面临产品附加值低、原材料人工成本上升、劳动生产率低等诸多问题，其中，税收负担也是一项不可忽略的因素。在此情况下，本文通过研究近年我国制造业上市公司的税收负担变化情况，分析影响税收负担的各种因素，期望能为政府部门在制定制造业税收优惠政策时提供有价值的参考。本文在借鉴前人研究成果基础上，以2008年至2012年沪、深两市制造业上市公司样本为例，从理论和实证两个方面来探讨制造业公司税收负担情况及其影响因素。首先，本文总结了国内外学者关于企业税收负担衡量及其影响因素的相关成果；接着，阐述了税收负担理论、所得税理论、流转税理论、税负转嫁及税收归宿理论等；再次，对我国的制造业发展状况进行简要概述分析；第四，在总结前人关于税收负担衡量的研究成果上，得出税收负担的计算公式，将所得数据进行实证分析；第五，将我国制造业与国外发达国家的制造业行业的税收优惠政策进行比较分析，并得出其先进经验；最后，在前文研究的基础上提出改善我国制造业税收负担状况的建议。本文所取得的主要贡献：（1）我国制造业上市公司的所得税税负位于行业中等偏低水平，而流转税税负位于行业偏高水平，所得税税负和流转税税负近年来都有加重的趋势。（2）将流转税税额与所得税额相加除以营业收入，以得出企业总体税负率。（3）通过对样本的实证研究发现，企业规模越大，总体税负率越高；资产负债率越高，总体税负率越低；盈利能力越强，总体税负率越高；销售能力能通过显著性检验，但影响很小；资本密集度与企业总体税负率无相关关系。
[Abstract]:Manufacturing industry is an important symbol to measure the economic strength of a country, the motive force of industrialization and the cornerstone of ensuring the steady development of national economy. Since the reform and opening up three decades ago, the manufacturing industry of our country has developed rapidly. In 2000, China's manufacturing value added reached 3 tillion yuan, accounting for more than 6 percent of the world's total manufacturing value. By 2010, China's manufacturing sector accounted for 19.8yuan of the world's total manufacturing value, overtaking the United States to become the world's largest manufacturing output country. However, in recent years, China's manufacturing industry also faces many problems, such as low added value of products, rising labor costs of raw materials and low labor productivity, among which the tax burden is also a factor that cannot be ignored. By studying the changes of tax burden of manufacturing listed companies in China in recent years, this paper analyzes the various factors that affect the tax burden, and expects to provide valuable reference for government departments in formulating preferential tax policies for manufacturing industries. Based on the previous research results, this paper takes the sample of manufacturing listed companies in Shanghai and Shenzhen from 2008 to 2012 as an example, and discusses the tax burden of manufacturing companies and its influencing factors from both theoretical and empirical aspects. This paper summarizes the domestic and foreign scholars on the measurement of corporate tax burden and its related results; then, the tax burden theory, income tax theory, turnover tax theory, tax burden transfer and tax home theory, etc. The development of manufacturing industry in China is briefly summarized and analyzed; 4th, on the basis of summarizing the previous research results on the measurement of tax burden, the calculation formula of tax burden is obtained, and the obtained data are empirically analyzed; 5th, This paper makes a comparative analysis of the preferential tax policies of the manufacturing industry in China and developed countries abroad, and obtains its advanced experience. Finally, some suggestions are put forward to improve the tax burden of the manufacturing industry in China on the basis of the previous research. The main contribution of this paper is: (1) the income tax burden of listed manufacturing companies in China is on the medium low level, while the turnover tax burden is on the high side in the industry. The tax burden of income tax and the tax burden of turnover tax have been increasing in recent years. (2) the turnover tax tax amount and the income tax amount are divided by the operating income to get the total tax burden rate of the enterprise. 3) through the empirical research on the sample, it is found that the larger the enterprise scale, the larger the enterprise scale. The higher the overall tax burden rate; the higher the asset-liability ratio, the lower the overall tax burden rate; the stronger the profitability, the higher the overall tax burden rate; the higher the overall tax burden rate is, the higher the overall tax burden rate is, the higher the overall tax burden rate is, the more significant the sales ability is, but the smaller the impact is; there is no correlation between the capital intensity and the overall tax burden rate of an enterprise.
【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F425;F406.72;F812.42

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