發(fā)布時間：2018-08-09 18:14

【摘要】：房地產(chǎn)業(yè)作為國民經(jīng)濟的支柱產(chǎn)業(yè)，，與其他行業(yè)有著千絲萬縷的聯(lián)系，在擴大內(nèi)需和刺進消費與投資方面具有強大的拉動力，對國民經(jīng)濟的發(fā)展貢獻顯著，該行業(yè)也成為國家稅收的重要來源。如果房地產(chǎn)行業(yè)稅負(fù)過高對國家財政收入最為有利，但這不僅不利于實現(xiàn)各行業(yè)稅負(fù)的公平也會打壓房地產(chǎn)企業(yè)的積極性，同時高稅負(fù)通過高房價轉(zhuǎn)嫁給消費者。合理的稅負(fù)水平應(yīng)當(dāng)使企業(yè)、政府之間達到利益的均衡，在保證國家稅收收入的前提下給予房地產(chǎn)行業(yè)適度減稅政策，引導(dǎo)并推動該行業(yè)的健康持續(xù)發(fā)展。因此，我國整個房地產(chǎn)行業(yè)的發(fā)展現(xiàn)狀以及稅收負(fù)擔(dān)水平也越來越受到廣泛關(guān)注。 對此，首先本文通過房地產(chǎn)行業(yè)的統(tǒng)計數(shù)據(jù)，從房地產(chǎn)行業(yè)投資規(guī)模、施工面積、銷售面積及房價水平四方面對其發(fā)展現(xiàn)狀進行分析，并利用房地產(chǎn)行業(yè)的宏觀稅收數(shù)據(jù)對我國房地產(chǎn)行業(yè)總體稅負(fù)水平進行研究，與其他行業(yè)進行比較得出該行業(yè)稅負(fù)水平較高，并對比房地產(chǎn)的流轉(zhuǎn)和保有環(huán)節(jié)的稅負(fù)得出該行業(yè)流轉(zhuǎn)環(huán)節(jié)稅負(fù)遠遠高于保有環(huán)節(jié)稅負(fù)的結(jié)論。并在此基礎(chǔ)上找出影響房地產(chǎn)行業(yè)稅收負(fù)擔(dān)的宏觀影響因素。其次本文以房地產(chǎn)上市公司2009-2011年的房地產(chǎn)上市公司為樣本，將稅收負(fù)擔(dān)以總體稅負(fù)作為衡量的因變量，選擇了所得稅負(fù)擔(dān)、流轉(zhuǎn)稅負(fù)擔(dān)、負(fù)債狀況、盈利能力、公司規(guī)模、資本密集程度、股權(quán)結(jié)構(gòu)這7個因素為解釋變量，采用描述性統(tǒng)計、相關(guān)性分析及多元線性回歸方法來得出所得稅負(fù)擔(dān)、流轉(zhuǎn)稅負(fù)擔(dān)、盈利能力與稅收負(fù)擔(dān)顯著正相關(guān)，長期負(fù)債比率、企業(yè)規(guī)模與稅收負(fù)擔(dān)顯著負(fù)相關(guān)的結(jié)論。最后在微觀上提出利用房地產(chǎn)企業(yè)的內(nèi)部機制進行納稅籌劃降低其稅收負(fù)擔(dān)水平的相關(guān)對策和建議。
[Abstract]:As the pillar industry of the national economy, the real estate industry is inextricably linked with other industries. It has a strong pull power in expanding domestic demand and impinging on consumption and investment, and contributes significantly to the development of the national economy. The industry has also become an important source of state revenue. If the tax burden of the real estate industry is too high, it is most beneficial to the national revenue, but it is not only unfavorable to realize the fairness of the tax burden in various industries, but also will suppress the enthusiasm of the real estate enterprises, and the high tax burden will be passed on to the consumers through the high house price. The reasonable tax burden level should make the enterprises and the government achieve the balance of benefits, give the real estate industry moderate tax reduction policy under the premise of guaranteeing the national tax revenue, and guide and promote the healthy and sustainable development of the real estate industry. Therefore, the development of the whole real estate industry and the level of tax burden are receiving more and more attention. First of all, through the statistics of the real estate industry, this paper analyzes the current situation of the real estate industry investment scale, construction area, sales area and housing price level from the four aspects of the real estate industry investment scale, construction area, sales area and the level of house prices. And using the macro tax data of real estate industry to study the overall tax burden level of China's real estate industry, compared with other industries, it is concluded that the tax burden level of this industry is relatively high. By comparing the transfer of real estate and the tax burden of the retention link, it is concluded that the tax burden of the circulation link is much higher than the tax burden of the retention link. And on this basis to find out the impact of real estate industry tax burden macro-impact factors. Secondly, this paper takes the real estate listed companies in 2009-2011 as the sample, takes the tax burden as the dependent variable to measure the total tax burden, selects the income tax burden, the turnover tax burden, the debt situation, the profitability, the company scale. Using descriptive statistics, correlation analysis and multivariate linear regression method, we can get income tax burden, turnover tax burden, profitability and tax burden. The conclusion that long-term debt ratio, enterprise size and tax burden are negatively correlated. Finally, it puts forward the relevant countermeasures and suggestions to reduce the level of tax burden by using the internal mechanism of real estate enterprises.
【學(xué)位授予單位】：中原工學(xué)院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.4;F299.233.4

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