本文選題：企業(yè)所得稅　切入點(diǎn)：A股　出處：《西北大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：在新企業(yè)所得稅法頒布接近七年之后,改革目標(biāo)究竟有沒有達(dá)到,效果如何,已經(jīng)成為學(xué)術(shù)界的研究重點(diǎn)。本文期望通過對新企業(yè)所得稅法實施之后的稅收數(shù)據(jù)進(jìn)行搜集,利用統(tǒng)計建模的方法,對當(dāng)前我國實行的企業(yè)所得稅制度進(jìn)行研究。通過對2013年我國部分A股上市公司稅收和利潤數(shù)據(jù)的搜集整理,利用統(tǒng)計回歸建模的方法,分析經(jīng)濟(jì)區(qū)域和所處行業(yè)對上市公司實際稅負(fù)的影響,從而驗證新稅法改革在平衡課稅環(huán)境、促進(jìn)高新技術(shù)產(chǎn)業(yè)發(fā)展等方面的效果。 本文的主要研究內(nèi)容如下：首先介紹研究背景、選題意義、研究方法和思路、行文框架、主要觀點(diǎn)、主要創(chuàng)新點(diǎn)和局限性,通過介紹與研究主題相關(guān)的理論基礎(chǔ)和文獻(xiàn),奠定本文的理論基礎(chǔ)。之后選取A股上市公司作為樣本,利用統(tǒng)計建模方法分析我國不同經(jīng)濟(jì)區(qū)域上市公司企業(yè)所得稅稅負(fù)水平,然后沿用之前的方法研究我國不同行業(yè)上市公司企業(yè)所得稅的稅負(fù)水平。最后根據(jù)統(tǒng)計模型的結(jié)果對建模結(jié)論進(jìn)行分析,找出我國現(xiàn)行企業(yè)所得稅制度中存在的問題,提出改革建議,并對需要進(jìn)一步研究的問題進(jìn)行展望。 通過對課題的分析,本文主要得到了以下結(jié)論：新稅法所期望達(dá)到的消除不同地區(qū)之間課稅不平等的目的己基本達(dá)到,但是對少數(shù)民族地區(qū)企業(yè)實行的稅收優(yōu)惠并未取得預(yù)期的效果,對高新技術(shù)企業(yè)進(jìn)行的稅收優(yōu)惠也未達(dá)到預(yù)期效果。針對這些研究結(jié)論,本文提出了相應(yīng)的政策建議。
[Abstract]:After the promulgation of the new enterprise income tax law for nearly seven years, the reform objectives we have not met, how effective, has become the focus of research in academic circles. This paper intends to tax data after the implementation of the new enterprise income tax collection, using the method of statistical modeling, research on China's implementation of the enterprise income tax system. According to the 2013 China A share listed company revenues and profits for data collection, using statistical regression modeling method, analysis of regional economic and industry influence on the listed company's actual tax burden, in order to verify the new tax reform in the balance of tax environment, promoting the development of hi-tech industry effect.
The main contents of this paper are as follows: firstly introduces the research background, research significance, research methods and ideas, the framework of this paper, the main point of view, the main innovation and limitation, through the introduction and Research on topics related to the theoretical basis and literature, lay the theoretical foundation of this paper. As the sample selection of A shares of listed companies after using statistics modeling method of analysis in different economic regions of the listed company of China's enterprise income tax level, level and previous research methods from different industries listed companies tax. According to the results of the statistical model for modeling analysis conclusion, find out the existence of our country's enterprise income tax system, puts forward the reform proposal. And the problems requiring further research are discussed.
Through the analysis of the subject, this paper obtained the following conclusions: the new law the desired inequality between different regions of assessment objective has been to achieve elimination, but the implementation of the enterprises in minority area of preferential tax has not achieved the expected results, the high-tech enterprises preferential tax has not reached the expected effect for these. The conclusion of the study, this paper puts forward the corresponding policy proposals.

【學(xué)位授予單位】：西北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42;F832.51;F275

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本文編號：1564530