發(fā)布時(shí)間：2018-01-11 18:01

  本文關(guān)鍵詞：上市公司實(shí)際稅負(fù)影響因素的實(shí)證研究　出處：《重慶大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 實(shí)際稅率 影響因素 稅收征管強(qiáng)度 股權(quán)性質(zhì) 激勵(lì)機(jī)制

【摘要】：企業(yè)稅收負(fù)擔(dān)是稅收理論與制度的重要組成部分之一，稅收即宏觀地影響著國家財(cái)政收入情況，又決定著企業(yè)承受負(fù)擔(dān)的大小。公平合理的稅負(fù)比例，既能保證國家財(cái)政收入提供公共服務(wù)的需要，又能促進(jìn)經(jīng)濟(jì)環(huán)境的公平有效，促使企業(yè)走上良性發(fā)展的道路。近年來，我國稅制不斷的改革發(fā)展并日趨完善，本文將研究在這樣的大環(huán)境下，企業(yè)實(shí)際承擔(dān)的稅收負(fù)擔(dān)情況以及其影響因素。本文選取2005——2012年在滬深兩市上市的上市公司作為研究樣本，分別進(jìn)行描述性分析和多元線性回歸分析，刻畫上市公司實(shí)際稅率基本情況、研究實(shí)際稅率影響因素。 通過描述性統(tǒng)計(jì)，筆者發(fā)現(xiàn)：上市公司實(shí)際稅率總體低于一般名義稅率，國有性質(zhì)上市公司實(shí)際稅率均值高于非國有性質(zhì)上市公司，東部地區(qū)上市公司企業(yè)實(shí)際稅率均值最高，中部地區(qū)次之，西部地區(qū)最低，不同行業(yè)上市公司實(shí)際稅率也處在不同水平之上。另外，隨著時(shí)間的推移，上市公司實(shí)際稅率在逐年下降，各地區(qū)實(shí)際稅率差異也在逐步減少。 通過多元線性回歸，得到如下結(jié)論：上市公司實(shí)際稅率與實(shí)際控制人背景顯著正相關(guān)；與國有股比例顯著正相關(guān)；非國有上市公司實(shí)際稅率與高管持股比例顯著負(fù)相關(guān)，國有上市公司，則不存在這一顯著相關(guān)性，但系數(shù)仍為負(fù)；稅收征管強(qiáng)度與上市公司實(shí)際稅率顯著正相關(guān)，，且稅收征管強(qiáng)度對非國有上市公司的影響比對國有上市公司的影響更大。 另外，就企業(yè)基本特征而言，非國有上市公司實(shí)際稅率與資產(chǎn)收益率顯著正相關(guān)，國有上市公司則表現(xiàn)為顯著負(fù)相關(guān)；與資產(chǎn)負(fù)債率、固定資產(chǎn)比率顯著負(fù)相關(guān)，z盾效應(yīng)明顯；與總資產(chǎn)的自然對數(shù)顯著正相關(guān)。
[Abstract]:Corporate tax burden is one of the important parts of tax theory and system. Tax affects the state financial revenue macroscopically, and determines the size of the burden borne by enterprises and the fair and reasonable tax burden ratio. It can not only guarantee the need of the public service provided by the national financial revenue, but also promote the fairness and efficiency of the economic environment, and promote the enterprises to take the road of benign development. In recent years, the tax system of our country has been continuously reformed and developed and become more and more perfect. In this paper, we will study the tax burden of enterprises and its influencing factors in such a big environment. This paper selects listed companies listed in Shanghai and Shenzhen stock markets from 2005 to 2012 as the research samples. Descriptive analysis and multiple linear regression analysis are carried out to depict the basic situation of the effective tax rate of listed companies and to study the influencing factors of the effective tax rate. Through descriptive statistics, the author finds that the effective tax rate of listed companies is generally lower than the general nominal tax rate, and the average effective tax rate of state-owned listed companies is higher than that of non-state-owned listed companies. The average effective tax rate of listed companies in the eastern region is the highest, followed by the central region, the lowest in the western region, and the effective tax rates of listed companies in different industries are also on different levels. In addition, with the passage of time. The effective tax rate of listed company is decreasing year by year, and the difference of effective tax rate among different regions is gradually decreasing. Through multiple linear regression, the following conclusions are obtained: the effective tax rate of listed companies is significantly positively correlated with the background of actual controllers; There is a significant positive correlation with the proportion of state-owned shares; There is a significant negative correlation between the effective tax rate of non-state-owned listed companies and the proportion of senior managers' shareholding, but the coefficient is still negative. The intensity of tax collection and management is significantly positively correlated with the actual tax rate of listed companies, and the impact of the intensity of tax collection on non-state-owned listed companies is greater than that on state-owned listed companies. In addition, in terms of the basic characteristics of enterprises, the effective tax rate of non-state-owned listed companies is significantly positively correlated with the return on assets, while the performance of state-owned listed companies is significantly negative correlation. There is a significant negative correlation between the ratio of fixed assets and asset-liability ratio. There is a significant positive correlation with the natural logarithm of total assets.
【學(xué)位授予單位】：重慶大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.51;F275

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本文編號(hào)：1410595