發(fā)布時(shí)間：2018-04-01 13:07

  本文選題：稅收負(fù)擔(dān)　切入點(diǎn)：企業(yè)稅收負(fù)擔(dān)　出處：《遼寧大學(xué)》2014年碩士論文

【摘要】：稅收是國(guó)家的經(jīng)濟(jì)來源，被認(rèn)為是一個(gè)國(guó)家的經(jīng)濟(jì)命脈，是影響經(jīng)濟(jì)增長(zhǎng)和社會(huì)公平的重要因素。因此，稅收負(fù)擔(dān)的合理性成為稅收理論研究的重心和稅收問題的重點(diǎn)。企業(yè)是發(fā)展經(jīng)濟(jì)的引擎，是社會(huì)財(cái)富的主要制造者，企業(yè)的價(jià)值往往牽動(dòng)著整個(gè)社會(huì)的價(jià)值。那么，對(duì)于企業(yè)稅收負(fù)擔(dān)的研究變得極為重要。 沿著背景意義、理論研究、實(shí)證分析、問題原因、政策建議的邏輯線索，采用理論分析與實(shí)證分析相結(jié)合的研究方法，全面詳細(xì)地分析了稅制改革以來我國(guó)稅收的總體發(fā)展情況，以我國(guó)國(guó)有企業(yè)和私營(yíng)企業(yè)為例，分稅種、分行業(yè)深入剖析各類影響企業(yè)稅收負(fù)擔(dān)的因素，分析了造成現(xiàn)階段我國(guó)企業(yè)稅收負(fù)擔(dān)過重的問題及原因，并在此基礎(chǔ)上形成了相關(guān)的政策建議。 五個(gè)研究部分分別為: 第一章，緒論。選用適當(dāng)?shù)难芯糠椒▽?duì)稅收負(fù)擔(dān)進(jìn)行研究，在現(xiàn)有研究背景上提出創(chuàng)新點(diǎn)，并選擇相關(guān)的國(guó)內(nèi)、國(guó)外文獻(xiàn)進(jìn)行綜述。 第二章，稅收負(fù)擔(dān)的相關(guān)理論。理論分析部分，介紹了稅收負(fù)擔(dān)的涵義、分類，對(duì)古典及現(xiàn)代稅收負(fù)擔(dān)理論進(jìn)行了簡(jiǎn)單闡述，并給出了企業(yè)稅負(fù)的計(jì)算方法。 第三章，企業(yè)稅收負(fù)擔(dān)的實(shí)證分析。選擇《中國(guó)統(tǒng)計(jì)年鑒》（2010-2012）、《中國(guó)稅務(wù)年鑒》（2010-2012）中關(guān)于稅收與財(cái)政的數(shù)據(jù)對(duì)我國(guó)宏觀稅負(fù)和企業(yè)微觀稅負(fù)水平進(jìn)行分析，以我國(guó)國(guó)有企業(yè)和私營(yíng)企業(yè)為例，從微觀層面分稅種、分行業(yè)對(duì)我國(guó)企業(yè)稅負(fù)進(jìn)行分析，結(jié)果表明我國(guó)目前企業(yè)稅負(fù)較重。 第四章，現(xiàn)階段我國(guó)企業(yè)稅收負(fù)擔(dān)存在問題及原因分析。在定量研究的基礎(chǔ)上，指出我國(guó)現(xiàn)階段企業(yè)稅負(fù)水平整體較重，此外，，流轉(zhuǎn)稅、企業(yè)所得稅稅負(fù)較重，并從稅制結(jié)構(gòu)、稅收征管和企業(yè)自身角度對(duì)問題原因進(jìn)行分析，找到導(dǎo)致企業(yè)負(fù)擔(dān)沉重的主要影響因素。 第五章，合理確定企業(yè)稅收負(fù)擔(dān)的對(duì)策選擇。通過定性和定量研究，提出了幾項(xiàng)具有現(xiàn)實(shí)意義的對(duì)策，以適當(dāng)減輕我國(guó)企業(yè)的稅收負(fù)擔(dān)，主要包括關(guān)于我國(guó)現(xiàn)行稅制的改革、政府收費(fèi)的逐步規(guī)范、稅收優(yōu)惠政策的規(guī)范、企業(yè)稅收籌劃的加強(qiáng)等措施，通過優(yōu)化投資環(huán)境，增強(qiáng)自身的競(jìng)爭(zhēng)優(yōu)勢(shì)，促進(jìn)經(jīng)濟(jì)的健康穩(wěn)定發(fā)展。
[Abstract]:Tax is a country ' s economic source , is regarded as a country ' s economic lifeline , is an important factor that affects economic growth and social equity . Therefore , the rationality of the tax burden becomes the focus of the research of the tax theory and the focus of the tax problem . The enterprise is the engine of the development economy , it is the main producer of the social wealth . The value of the enterprise often leads to the value of the whole society . So , the research on the enterprise tax burden becomes extremely important .

Based on the background , the theoretical research , the empirical analysis , the cause of the problem and the logical clue of the policy suggestion , the paper analyzes the general development of the taxation in our country since the reform of the tax system , analyzes the factors that affect the tax burden of enterprises in our country , analyzes the causes and causes of the burden of the enterprise tax in our country , and forms the relevant policy suggestion on this basis .

The five research sections are :

The first chapter , introduction , chooses the appropriate research method to study the tax burden , puts forward the innovation point on the background of the existing research , and chooses the relevant domestic and foreign literatures to review .

Chapter 2 , the theory of tax burden , introduces the meaning and classification of tax burden , explains the classical and modern tax burden theory , and gives the calculation method of enterprise tax burden .

The third chapter , the empirical analysis of the enterprise ' s tax burden . The paper analyzes the data of tax and finance in China ' s Tax Yearbook ( 2010 - 2012 ) and compares the data of tax and finance in China ' s Tax Yearbook ( 2010 - 2012 ) to analyze the macro - tax burden and the micro - tax burden of enterprises in China .

The fourth chapter , on the basis of quantitative research , points out that the level of enterprise tax burden in our country is relatively heavy at present , furthermore , the tax burden of enterprise income tax is heavy , and the reasons of the problem are analyzed from the tax system structure , the tax collection tube and the enterprise ' s own angle .

In chapter 5 , the countermeasure choice of enterprise tax burden is reasonably determined . Through qualitative and quantitative research , several realistic countermeasures are put forward to properly reduce the tax burden of Chinese enterprises , including the reform of current tax system in our country , the gradual regulation of government charge , the regulation of tax preferential policy , the strengthening of enterprise tax planning , etc . , through optimizing the investment environment , enhancing its own competitive advantage and promoting the healthy and stable development of economy .

【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F279.2;F812.42

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