本文選題：企業(yè)所得稅合并　切入點(diǎn)：稅負(fù)　出處：《湖南大學(xué)》2014年碩士論文

【摘要】：企業(yè)所得稅作為我國(guó)的主體稅種一直是稅收研究的重點(diǎn)，2008年企業(yè)所得稅合并一度成為稅制改革的熱點(diǎn)。其中，關(guān)注度最高的是統(tǒng)一并適當(dāng)降低所得稅率。一般認(rèn)為所得稅率下降會(huì)減輕企業(yè)稅負(fù)，有利于企業(yè)發(fā)展。所得稅合并歷時(shí)已六年，實(shí)際效果到底如何，企業(yè)如何更好發(fā)展？為獲得上述問(wèn)題的答案，本文采取理論分析與實(shí)證研究相結(jié)合的方法，選取重慶市為樣本地區(qū)進(jìn)行宏觀與微觀兩個(gè)層面的研究。 首先，將重慶市置于西部區(qū)域了解其宏觀稅負(fù)水平，分析2006-2012年重慶市宏觀稅負(fù)和宏觀企業(yè)所得稅負(fù)的變化及原因，以便微觀層面稅負(fù)影響的研究。 然后，對(duì)合并前后的企業(yè)實(shí)際所得稅負(fù)和整體稅負(fù)分年度、分地區(qū)、分行業(yè)進(jìn)行描述性統(tǒng)計(jì)，發(fā)現(xiàn)企業(yè)實(shí)際所得稅負(fù)在2008-2010年有所下降，但在2011-2012年呈上升趨勢(shì)，而企業(yè)整體稅負(fù)除2010年外都呈下降趨勢(shì)；經(jīng)濟(jì)發(fā)展?fàn)顩r較好地區(qū)的企業(yè)實(shí)際所得稅負(fù)相對(duì)較高；資本密集型行業(yè)的企業(yè)實(shí)際所得稅負(fù)和整體稅負(fù)均高于非資本密集型行業(yè)。 再次，對(duì)2007年和2008年重慶市適用法定稅率與優(yōu)惠稅率的企業(yè)分別進(jìn)行虛擬變量分析，發(fā)現(xiàn)適用法定稅率的企業(yè)實(shí)際所得稅負(fù)都顯著高于適用優(yōu)惠稅率的。對(duì)2006-2012年重慶市合并前后所得稅率變化和所得稅合并政策虛擬變量對(duì)企業(yè)實(shí)際所得稅負(fù)和整體稅負(fù)的影響進(jìn)行實(shí)證分析，并納入控制變量，發(fā)現(xiàn)企業(yè)適用的所得稅率與實(shí)際所得稅負(fù)和整體稅負(fù)都呈正相關(guān)，但影響系數(shù)都較不考慮控制變量時(shí)有所減小。 最后，本文從企業(yè)充分利用所得稅政策的角度提出減輕企業(yè)稅負(fù)的具體措施，，為企業(yè)相關(guān)部門進(jìn)行稅務(wù)管理提供相應(yīng)的參考。
[Abstract]:The enterprise income tax as the subject tax of our country has been the focus of the tax research . In 2008 , the merger of corporate income tax has become the hot spot of the tax system reform .

First , put Chongqing in the western region to understand its macro - tax burden level , analyze the changes and causes of macro - tax and macro - enterprise income tax in Chongqing in 2006 - 2012 , so as to study the influence of micro - level tax burden .

Then , descriptive statistics are carried out on the actual income tax and the whole tax in the enterprise before and after the consolidation , and the actual income tax of the enterprise is found to be decreased in 2008 - 2010 , but the trend is increased in 2011 - 2012 , and the overall tax burden of the enterprise is downward trend except in 2010 ;
The actual income tax of enterprises in the region with better economic development is relatively high ;
The actual income tax and the overall tax burden of enterprises in capital - intensive industries are higher than those of non - capital - intensive industries .

Thirdly , according to the virtual variable analysis of enterprises applying legal tax rate and preferential tax rate in Chongqing in 2007 and 2008 respectively , it is found that the actual income tax of enterprises applying the statutory tax rate is significantly higher than the applicable preferential tax rate . The effect of the income tax rate change and the income tax consolidation policy virtual variable on the negative and the overall tax burden of the enterprise in 2006 - 2012 is positively correlated with the negative and the overall tax burden of the enterprise . However , the influence coefficient is reduced when the control variable is not taken into account .

Finally , this paper puts forward the specific measures to reduce the tax burden of enterprises from the angle of making full use of the income tax policy , and provides the corresponding reference for the tax administration of the relevant departments of the enterprise .

【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 王學(xué)t

本文編號(hào)：1703874