财务指标约束下税收对农产品加工业发展的影响——基于2000—2015年行业视角面板数据的实证分析

发布时间：2018-10-26 11:23

【摘要】：本文利用2000—2015年中国农产品加工业12个子行业相关面板数据,构建农产品加工业行业发展的整体固定效应模型,并依次分析财务指标对农产品加工业的影响和税收对财务指标的影响。检验结果显示,农产品加工整体行业的主营业务收入与纳税额、总资产贡献程度和流动资产周转频率呈正相关,资产负债率的提高会抑制行业的发展;运用变系数模型细分农产品加工业的12个行业,纳税额的变化与总资产贡献程度和流动资产周转频率正向相关,与企业资产负债水平呈负向相关。结果说明行业主营业务增长幅度大于税收增长的幅度,促进行业资产利用能力和加快流动资产周转次数是提高行业营收能力的重要手段,不同行业利用财务杠杆筹措外部资金的态度需要区别对待;针对各行业的特点,制定有针对性的税收政策促其发展。
[Abstract]:Based on the panel data of 12 sub-industries in China's agricultural product processing industry from 2000 to 2015, this paper constructs a global fixed effect model for the development of agricultural product processing industry. The influence of financial index on agricultural product processing industry and the influence of tax on financial index are analyzed in turn. The results show that the main business income of the whole agricultural product processing industry is positively correlated with the tax amount, the total asset contribution and the turnover frequency of the current assets, and the increase of the asset-liability ratio will inhibit the development of the industry. The variable coefficient model is used to subdivide 12 industries of agricultural product processing industry. The change of tax amount is positively correlated with total asset contribution and turnover frequency of current assets, and negatively correlated with the level of assets and liabilities of enterprises. The results show that the growth rate of main business is greater than that of tax revenue, and promoting the utilization of industry assets and speeding up the turnover of current assets are the important means to improve the revenue capacity of the industry. The attitude of different industries to use financial leverage to raise external funds needs to be treated differently; According to the characteristics of various industries, formulate targeted tax policies to promote its development.
【作者单位】：东北林业大学;
【分类号】：F326.5;F812.42

【相似文献】