本文選題：稅收負(fù)擔(dān)　切入點(diǎn)：國(guó)有企業(yè)　出處：《吉林大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：制造業(yè)是衡量一個(gè)國(guó)家經(jīng)濟(jì)實(shí)力和競(jìng)爭(zhēng)力的重要標(biāo)志,是我國(guó)進(jìn)入工業(yè)化進(jìn)程的原動(dòng)力。改革開放近四十年來,我國(guó)制造業(yè)迅速發(fā)展,目前我國(guó)制造業(yè)的總產(chǎn)值已經(jīng)超越美國(guó),成為世界第一制造業(yè)大國(guó)。然而,當(dāng)前我國(guó)制造業(yè)的增值率和利潤(rùn)率等指標(biāo)都很低,附加值程度不高。這是因?yàn)橐环矫?從內(nèi)部環(huán)境看,目前我國(guó)制造業(yè)面臨著勞動(dòng)生產(chǎn)率較低、原材料及人工成本上升等眾多問題;另一方面,制造業(yè)的持續(xù)健康發(fā)展離不開適宜的外部環(huán)境,一個(gè)國(guó)家的稅收政策是企業(yè)生存發(fā)展的一個(gè)極為重要的外部環(huán)境之一,所以,稅收負(fù)擔(dān)也是制造業(yè)發(fā)展中的一個(gè)不可忽略的重要因素。在國(guó)民經(jīng)濟(jì)發(fā)展中起至關(guān)重要作用的第二產(chǎn)業(yè),其稅收占全國(guó)稅收的50%左右,第二產(chǎn)業(yè)中的機(jī)械制造業(yè)與第二產(chǎn)業(yè)中的采礦業(yè)、建筑業(yè)以及電力、燃?xì)饧八纳a(chǎn)和供應(yīng)業(yè)相比,其稅收負(fù)擔(dān)占第二產(chǎn)業(yè)整體稅負(fù)的70%左右,一方面可以看出機(jī)械制造業(yè)在我國(guó)國(guó)民經(jīng)濟(jì)中的重要地位,另一方面?zhèn)让骘@示機(jī)械制造業(yè)整體的稅收負(fù)擔(dān)較重。本文在梳理我國(guó)制造業(yè)的稅收負(fù)擔(dān)現(xiàn)狀的基礎(chǔ)上,選擇以企業(yè)內(nèi)部經(jīng)營(yíng)管理體系和股權(quán)資本結(jié)構(gòu)較為完善、財(cái)務(wù)制度成熟,數(shù)據(jù)公開透明的國(guó)有機(jī)械制造業(yè)上市公司作為研究對(duì)象,通過面板數(shù)據(jù)模型分析方法,結(jié)合相對(duì)營(yíng)業(yè)收入、相對(duì)營(yíng)業(yè)成本以及資產(chǎn)負(fù)債率,分析總體稅收負(fù)擔(dān)對(duì)企業(yè)總資產(chǎn)收益率的影響,研究結(jié)果發(fā)現(xiàn)企業(yè)的稅收負(fù)擔(dān)對(duì)我國(guó)國(guó)有機(jī)械制造業(yè)企業(yè)的經(jīng)營(yíng)績(jī)效具有抑制效應(yīng)。實(shí)證分析結(jié)果表明企業(yè)的總體稅收負(fù)擔(dān)率、相對(duì)營(yíng)業(yè)成本和資產(chǎn)負(fù)債率對(duì)總資產(chǎn)收益率存在負(fù)效應(yīng);企業(yè)相對(duì)營(yíng)業(yè)收入與企業(yè)的資產(chǎn)負(fù)債率正相關(guān)。本文的最后一部分針對(duì)降低我國(guó)國(guó)有機(jī)械制造業(yè)企業(yè)稅收負(fù)擔(dān),提高企業(yè)經(jīng)營(yíng)績(jī)效提出了相關(guān)的政策建議。其一,國(guó)家可以通過對(duì)企業(yè)實(shí)施稅負(fù)返還、放寬對(duì)固定資產(chǎn)加速折舊年限的限制等措施降低企業(yè)的流轉(zhuǎn)稅稅負(fù),尤其是增值稅稅負(fù);其二,我國(guó)國(guó)有機(jī)械制造業(yè)企業(yè)的所得稅的稅收負(fù)擔(dān)僅次于流轉(zhuǎn)稅,且企業(yè)所得稅稅負(fù)是直接由企業(yè)的資本承擔(dān)的,所以減少國(guó)有機(jī)械制造業(yè)企業(yè)的所得稅稅負(fù)是為企業(yè)減負(fù)最直接的途徑。例如,國(guó)家可以通過政策引導(dǎo),鼓勵(lì)技術(shù)創(chuàng)新,使國(guó)有機(jī)械制造業(yè)企業(yè)達(dá)到高新技術(shù)企業(yè)的認(rèn)可條件;縮小企業(yè)所得稅稅基,擴(kuò)大允許稅前扣除的項(xiàng)目范圍;以及對(duì)企業(yè)進(jìn)行的自主研發(fā)實(shí)行一定的減免稅政策,加大研發(fā)費(fèi)用在稅前加計(jì)扣除的比重,進(jìn)一步降低企業(yè)所得稅稅負(fù)等;其三,要提升國(guó)有機(jī)械制造業(yè)企業(yè)的經(jīng)營(yíng)績(jī)效,需要打破企業(yè)的技術(shù)壁壘,使企業(yè)形成自身的核心競(jìng)爭(zhēng)力。
[Abstract]:The manufacturing industry is an important symbol to measure a country's economic strength and competitiveness, and a driving force for China to enter the process of industrialization. During the past 40 years of reform and opening up, China's manufacturing industry has developed rapidly. At present, the total output value of our manufacturing industry has surpassed that of the United States. To become the largest manufacturing country in the world. However, at present, the value added rate and profit margin of our manufacturing industry are very low, and the degree of added value is not high. This is because, on the one hand, from the perspective of the internal environment, At present, China's manufacturing industry is faced with many problems, such as low labor productivity, rising raw materials and labor costs, etc. On the other hand, the sustainable and healthy development of the manufacturing industry is inseparable from the suitable external environment. The tax policy of a country is one of the most important external environments for the survival and development of enterprises. The tax burden is also an important factor in the development of the manufacturing industry. The secondary industry, which plays a vital role in the development of the national economy, accounts for about 50% of the national tax revenue. Compared with the mining, construction, electricity, gas and water production and supply industries in the secondary industry, the tax burden of the machinery manufacturing industry in the secondary industry accounts for about 70% of the overall tax burden of the secondary industry. On the one hand, it can be seen that the machinery manufacturing industry plays an important role in our national economy, on the other hand, it shows that the overall tax burden of the machinery manufacturing industry is heavier. This paper chooses the listed companies of state-owned machinery manufacturing industry, which have perfect internal management system and equity capital structure, mature financial system and open and transparent data, as the research object, and adopts the panel data model analysis method. Combined with relative operating income, relative operating cost and asset-liability ratio, this paper analyzes the impact of total tax burden on the total return on assets. The results show that the tax burden of the enterprises has an inhibitory effect on the operating performance of the state-owned machinery manufacturing enterprises in China, and the empirical analysis shows that the overall tax burden rate of the enterprises is higher than that of the enterprises. The relative operating cost and asset-liability ratio have negative effects on the total return on assets, and the relative operating income is positively related to the asset-liability ratio of the enterprises. The last part of this paper is aimed at reducing the tax burden on the state-owned machinery manufacturing enterprises in China. First, the government can reduce the turnover tax burden, especially the value-added tax burden, by implementing the tax return to the enterprises and relaxing the restrictions on the accelerated depreciation of fixed assets. Second, the tax burden of the state-owned machinery manufacturing enterprises in China is second only to the turnover tax, and the tax burden of the enterprise income tax is borne directly by the capital of the enterprise. Therefore, reducing the income tax burden of state-owned machinery manufacturing enterprises is the most direct way to reduce the burden of enterprises. For example, the state can encourage technological innovation through policy guidance to enable state-owned machinery manufacturing enterprises to meet the conditions of approval for high-tech enterprises; To narrow the tax base of enterprise income tax, to expand the scope of items allowed for deduction before tax; and to implement a certain policy of reduction and exemption for independent R & D conducted by enterprises, so as to increase the proportion of additional deductions for R & D expenses before tax. Third, to improve the management performance of state-owned machinery manufacturing enterprises, we need to break down the technical barriers of enterprises and make enterprises form their own core competitiveness.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F426.4;F406.7

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