【摘要】：隨著城鎮(zhèn)化進(jìn)程的推進(jìn),房地產(chǎn)企業(yè)的重要性日益凸顯,其影響力和影響范圍也越來(lái)越大越來(lái)越廣,目前,房地產(chǎn)企業(yè)在政府的支持下,日益壯大成為促進(jìn)國(guó)家經(jīng)濟(jì)發(fā)展和改善人民生活的新經(jīng)濟(jì)增長(zhǎng)點(diǎn)。與此同時(shí),房地產(chǎn)企業(yè)的稅收負(fù)擔(dān)問(wèn)題也日益凸顯,高額的稅收將會(huì)威脅到房地產(chǎn)企業(yè)的生存與發(fā)展,直接導(dǎo)致企業(yè)價(jià)值的下降,進(jìn)而也會(huì)影響我國(guó)房地產(chǎn)業(yè)的經(jīng)濟(jì)運(yùn)行質(zhì)量。因此,研究房地產(chǎn)企業(yè)所承擔(dān)的稅負(fù)及稅負(fù)影響因素對(duì)于研究整體的經(jīng)濟(jì)具有重要的參考作用。值得注意的是,房地產(chǎn)市場(chǎng)具有明顯的區(qū)域性特征,是一個(gè)區(qū)域內(nèi)的壟斷競(jìng)爭(zhēng)市場(chǎng)。因此,研究烏魯木齊市水磨溝區(qū)房地產(chǎn)企業(yè)的實(shí)際稅負(fù)問(wèn)題,對(duì)水區(qū)房地產(chǎn)企業(yè)的健康發(fā)展具有針對(duì)性的指導(dǎo)意義,進(jìn)而也可以給整個(gè)水磨溝區(qū)的經(jīng)濟(jì)發(fā)展提供有益參考。本文首先通過(guò)文獻(xiàn)檢索觀察歸納了國(guó)內(nèi)外房地產(chǎn)企業(yè)稅負(fù)及其影響因素的的相關(guān)研究方法和研究成果,結(jié)合烏魯木齊市水磨溝區(qū)房地產(chǎn)企業(yè)的情況和相關(guān)數(shù)據(jù)的可得性,確定了本文所采用的研究思路和方法。其次,介紹了企業(yè)稅負(fù)、實(shí)際稅負(fù)衡量指標(biāo)等相關(guān)理論基礎(chǔ),為后文的建模分析做理論鋪墊。再次,研究了企業(yè)實(shí)際稅負(fù)的影響因素,為后文實(shí)證研究提出假設(shè)。最后,選取2010-2015年99個(gè)烏魯木齊市水磨溝區(qū)房地產(chǎn)企業(yè)樣本建立了實(shí)證模型,利用樣本企業(yè)上報(bào)給稅務(wù)機(jī)關(guān)的財(cái)務(wù)稅收?qǐng)?bào)表作為數(shù)據(jù)來(lái)源,采用描述性統(tǒng)計(jì)和多元回歸分析方法對(duì)企業(yè)實(shí)際稅負(fù)以及影響因素進(jìn)行了實(shí)證研究。通過(guò)上述實(shí)證研究,本文最終得到了以下結(jié)論:企業(yè)規(guī)模、資產(chǎn)負(fù)債率、盈利能力與企業(yè)實(shí)際稅負(fù)呈現(xiàn)負(fù)相關(guān)關(guān)系。資本密集度與企業(yè)實(shí)際稅負(fù)并沒(méi)有呈現(xiàn)顯著相關(guān)關(guān)系。企業(yè)規(guī)模與企業(yè)實(shí)際稅負(fù)的負(fù)相關(guān)關(guān)系,驗(yàn)證了企業(yè)的政治權(quán)利假說(shuō),也就是說(shuō),規(guī)模大資產(chǎn)多的企業(yè)更有能力進(jìn)行稅收籌劃從而達(dá)到節(jié)稅目的;資產(chǎn)負(fù)債率與企業(yè)實(shí)際稅負(fù)的負(fù)相關(guān)關(guān)系,詮釋了債務(wù)的稅盾作用,即企業(yè)利用負(fù)債利息可以在所得稅稅前扣除的特點(diǎn),達(dá)到減輕稅負(fù)的目的;盈利能力與企業(yè)實(shí)際稅負(fù)的負(fù)相關(guān)關(guān)系,是企業(yè)進(jìn)行稅收籌劃的結(jié)果,即企業(yè)傾向于在享受減免稅政策期間多申報(bào)利潤(rùn),以達(dá)到降低企業(yè)稅負(fù)的目的;資本密集度與所得稅稅負(fù)并沒(méi)有呈現(xiàn)顯著地相關(guān)關(guān)系,這說(shuō)明在本文選取的樣本企業(yè)中,固定資產(chǎn)折舊的稅收擋板作用并沒(méi)有發(fā)揮太大的影響。最后,本文總結(jié)了對(duì)企業(yè)實(shí)際稅負(fù)產(chǎn)生影響的微觀因素,并且依據(jù)影響因素與實(shí)際稅負(fù)的相關(guān)關(guān)系,針對(duì)房地產(chǎn)企業(yè)合理降低實(shí)際稅負(fù)提出了對(duì)策建議。
[Abstract]:With the advancement of urbanization, the importance of real estate enterprises is becoming more and more prominent, and the influence and influence of real estate enterprises are becoming wider and wider. At present, real estate enterprises are supported by the government. Increasingly, it has become a new economic growth point to promote national economic development and improve people's lives. At the same time, the tax burden of real estate enterprises has become increasingly prominent. The high tax will threaten the survival and development of real estate enterprises, directly lead to the decline of enterprise value, and then affect the quality of economic operation of real estate industry in China. Therefore, the study of the real estate enterprises bear the tax burden and tax burden factors for the study of the overall economy has an important reference role. It is worth noting that the real estate market has obvious regional characteristics and is a monopolistic competition market in a region. Therefore, studying the actual tax burden of real estate enterprises in Shuimogou District of Urumqi City has a targeted guiding significance for the healthy development of real estate enterprises in water area, and can also provide a useful reference for the economic development of the whole Shuimogou area. Firstly, this paper summarizes the relevant research methods and results of domestic and foreign real estate enterprises' tax burden and its influencing factors through literature retrieval, combining with the situation of real estate enterprises and the availability of relevant data in Shuimogou District of Urumqi. The research ideas and methods used in this paper are determined. Secondly, the paper introduces the related theoretical basis of enterprise tax burden and actual tax burden measurement index, which lays the foundation for modeling and analysis later. Thirdly, the paper studies the influence factors of enterprise's actual tax burden, and puts forward the hypothesis for the later empirical research. Finally, the empirical model of 99 real estate enterprises in Shuimaogou District of Urumqi City from 2010 to 2015 is established, and the financial and tax reports reported by the sample enterprises to the tax authorities are used as the data source. Using descriptive statistics and multiple regression analysis, this paper makes an empirical study on the actual tax burden and influencing factors of enterprises. Through the above empirical research, this paper finally draws the following conclusions: enterprise size, asset-liability ratio, profitability and the actual tax burden of enterprises show a negative correlation. There is no significant correlation between capital intensity and actual tax burden. The negative correlation between the enterprise scale and the actual tax burden verifies the political rights hypothesis of the enterprise, that is, the enterprise with large assets is more capable of tax planning so as to achieve tax saving; The negative correlation between the asset-liability ratio and the actual tax burden of the enterprise explains the tax shield effect of the debt, that is, the enterprise can deduct the debt interest before the income tax, and achieve the purpose of lightening the tax burden; The negative correlation between profitability and the actual tax burden is the result of tax planning, that is, enterprises tend to declare more profits during the period of tax reduction and exemption, in order to achieve the purpose of reducing the tax burden of enterprises; There is no significant correlation between capital intensity and income tax burden, which shows that the tax baffle of fixed assets depreciation does not play a significant role in the sample enterprises selected in this paper. Finally, this paper summarizes the micro factors that affect the actual tax burden of the enterprise, and according to the relationship between the influencing factors and the actual tax burden, puts forward some countermeasures and suggestions for the real estate enterprises to reduce the actual tax burden reasonably.
【學(xué)位授予單位】：新疆大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F299.233.42

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