本文選題：企業(yè)所得稅負(fù)擔(dān) + 影響因素　； 參考：《吉林財(cái)經(jīng)大學(xué)》2012年碩士論文

【摘要】：長期以來，中小企業(yè)一直是我國經(jīng)濟(jì)發(fā)展的柱石。特別是改革開放以后，我國的中小企業(yè)發(fā)展迅速，取得了令人矚目的成就，成為促進(jìn)我國經(jīng)濟(jì)發(fā)展的主要?jiǎng)恿�。但�?jù)調(diào)查，我國有66%以上的中小企業(yè)存在融資難問題，資金瓶頸成為阻礙我國中小企業(yè)發(fā)展的主要障礙。2009年，中國創(chuàng)業(yè)板的誕生對(duì)于破解我國中小企業(yè)融資難問題無疑是一場(chǎng)及時(shí)雨，更為我國建立和完善多層次資本市場(chǎng)體系做出了重要的貢獻(xiàn)。通過創(chuàng)業(yè)板能夠壯大一批科技型企業(yè)，并直接帶動(dòng)我國創(chuàng)新型國家戰(zhàn)略的實(shí)現(xiàn)。為此，各相關(guān)主管部門或地方政府必然會(huì)對(duì)創(chuàng)業(yè)板上市公司給予諸多政策性照顧，，所得稅優(yōu)惠就是其中最重要的照顧性政策之一。 在此背景下，創(chuàng)業(yè)板上市公司的所得稅實(shí)際稅負(fù)水平呈現(xiàn)出怎樣的狀況？其又受哪些因素的影響和制約？影響創(chuàng)業(yè)板上市公司實(shí)際所得稅負(fù)擔(dān)的因素是否能以同樣的方式影響中小板？當(dāng)特定企業(yè)變量相同時(shí)，企業(yè)會(huì)不會(huì)因處于不同的板塊而存在較大差異的實(shí)際所得稅稅率？這些問題的研究以及對(duì)此提出的一些政策性建議，構(gòu)成本篇論文的基本框架。 本文共分為五個(gè)部分，第一部分首先交代了本文的研究背景，并在此基礎(chǔ)上討論了本文的研究意義；其次對(duì)國內(nèi)外所得稅負(fù)擔(dān)問題的文獻(xiàn)進(jìn)行了綜述，展示了文章的研究內(nèi)容；最后對(duì)本文的主要?jiǎng)?chuàng)新之處予以交代和說明。 第二部分首先介紹了本文所涉及的企業(yè)所得稅負(fù)擔(dān)的含義，并針對(duì)名義所得稅稅負(fù)和實(shí)際所得稅稅負(fù)的概念加以界定；其次從宏觀和微觀兩個(gè)方面提出了企業(yè)實(shí)際所得稅稅負(fù)的影響因素。 第三部分對(duì)本文將要進(jìn)行的實(shí)證研究提出了具體的研究假設(shè)，說明了研究的樣本與數(shù)據(jù)來源，介紹了具體的研究方法，并明確具體的研究變量以及計(jì)量經(jīng)濟(jì)模型。 第四部分以創(chuàng)業(yè)板和中小板上市公司數(shù)據(jù)為樣本，運(yùn)用SPSS18.0統(tǒng)計(jì)軟件，對(duì)我國創(chuàng)業(yè)板上市公司實(shí)際所得稅稅率進(jìn)行了實(shí)證研究。 第五部分在總結(jié)本文所得出的主要結(jié)論的基礎(chǔ)上，提出了相關(guān)政策性建議，最后還提出了本文研究的不足之處。
[Abstract]:For a long time, small and medium-sized enterprises have been the pillar of our country's economic development. Especially after the reform and opening up, the small and medium-sized enterprises in our country have developed rapidly, made remarkable achievements, and become the main motive force to promote the economic development of our country. However, according to the survey, more than 66% of the SMEs in China have difficulty in financing, and the capital bottleneck has become the main obstacle to the development of SMEs in China. The birth of China's growth Enterprise Market (gem) is undoubtedly a timely rain to solve the financing difficulties of SMEs in China, and has made an important contribution to the establishment and improvement of the multi-level capital market system in China. Through the gem, a group of science and technology enterprises can be strengthened, and the national strategy of innovation can be realized directly. Therefore, the relevant departments or local governments will inevitably give a lot of policy consideration to the listed companies of the gem, and the preferential income tax is one of the most important caring policies. Under this background, what kind of situation does the income tax burden level of the gem listed company present? What factors influence and restrict it? Can the factors that affect the actual income tax burden of listed companies on the gem affect the small and medium-sized boards in the same way? When the variables of a particular enterprise are the same, will there be significant differences in the actual income tax rate due to the different sectors of the enterprise? The research of these problems and some policy suggestions on them constitute the basic framework of this paper. This paper is divided into five parts. The first part describes the research background of this paper, and discusses the significance of the research on the basis of this, secondly, the domestic and foreign literature on income tax burden is summarized, and the research content of the article is shown. Finally, the main innovations of this paper are explained and explained. The second part first introduces the meaning of enterprise income tax burden, and defines the concept of nominal income tax burden and actual income tax burden. Secondly, it puts forward the influence factors of enterprise's actual income tax burden from macro and micro aspects. In the third part, we put forward the specific research hypotheses, explain the samples and data sources, introduce the specific research methods, and clarify the specific research variables and econometric models. The fourth part takes the data of the gem and the small and medium-sized listed companies as the sample, using the SPSS 18.0 statistical software, carries on the empirical research to the actual income tax rate of the gem listed companies in our country. In the fifth part, on the basis of summarizing the main conclusions of this paper, the author puts forward the relevant policy recommendations, and finally puts forward the deficiencies of this study.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F275;F832.51

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