本文關鍵詞：中國農(nóng)副食品加工業(yè)所得稅稅負影響因素的實證研究　出處：《武漢輕工大學》2015年碩士論文　論文類型：學位論文

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【摘要】：在現(xiàn)代社會,稅收不僅是政府獲取收入的途徑,也是政府調(diào)節(jié)經(jīng)濟的重要手段。國家稅收政策及稅負,對于國民經(jīng)濟中每一部門、行業(yè)的發(fā)展,以及國民經(jīng)濟的平衡發(fā)展至關重要。我國企業(yè)在經(jīng)營過程中需繳納的稅費種類繁多,根據(jù)稅負基本理論,其中增值稅、消費稅及營業(yè)稅等流轉(zhuǎn)稅類,可以轉(zhuǎn)嫁給消費者。而如企業(yè)所得稅等所得稅類則無法實現(xiàn)轉(zhuǎn)嫁,最終形成企業(yè)所承擔的主要稅收負擔。因此,企業(yè)所得稅的稅負問題,一直以來都是政府和企業(yè)關注的焦點,同時也是學者們研究的熱點領域。2008年我國新企業(yè)所得稅法的實施,對企業(yè)稅負產(chǎn)生了廣泛影響,農(nóng)副食品加工行業(yè)作為我國的經(jīng)濟基礎行業(yè),新的所得稅政策也直接、客觀地影響到了該行業(yè)的稅收負擔、經(jīng)濟利潤和未來發(fā)展。本文以新企業(yè)所得稅法正式實施后作為樣本研究期間,結合農(nóng)副食品加工業(yè)的特點,通過理論和實證的方法,對該行業(yè)的實際稅負水平及其影響因素進行專題分析。本文首先對國內(nèi)外研究學者圍繞稅負的研究成果進行梳理,其成果主要具體包括三個方面,分別是:所得稅稅負的研究、企業(yè)稅負的影響因素研究和稅負計量模式的研究。其次,詳細介紹稅負研究的理論,包括基礎理論、計算方法及各方因素對稅負可能的影響。再次,本文選取了若干該行業(yè)企業(yè)(上市公司)的樣本資料,采用相關指標擬合模型進行實證分析,重點分析了微觀因素對該行業(yè)企業(yè)所得稅稅負的影響。最后,通過理論分析和實證結果的檢驗,并基于企業(yè)的角度提出合理降低稅負的幾點建議。經(jīng)過理論和實證分析,本文得出以下研究結論:一是新稅法正式實施后,在2009年至2013年之間,農(nóng)副食品加工業(yè)的實際所得稅稅負總體呈下降趨勢,該行業(yè)上市公司的平均ETRs為19.23%,低于法定所得稅率25%。這說明了新稅法以產(chǎn)業(yè)優(yōu)惠為主的政策惠及到了農(nóng)副食品加工業(yè),降低了該行業(yè)企業(yè)的實際稅負,對基礎產(chǎn)業(yè)的發(fā)展和升級起到了積極的推動作用。二是本文基于企業(yè)微觀經(jīng)濟特征角度進行實證研究,發(fā)現(xiàn)企業(yè)的固定資產(chǎn)比率、資產(chǎn)負債率、流動比率和盈利能力與所得稅稅負呈負相關關系;企業(yè)規(guī)模、存貨密集度、長期負債比率和股權結構與所得稅稅負呈正相關關系。最后本文從企業(yè)的投資決策、融資決策及股權結構角度出發(fā),對企業(yè)合理降低稅負、提升自身價值提出了相應的意見和建議。
[Abstract]:In modern society, tax is not only a way for the government to obtain income, but also an important means for the government to adjust the economy. National tax policy and tax burden, for each sector of the national economy, the development of industries. The balanced development of the national economy is very important. There are many kinds of taxes and fees to be paid by Chinese enterprises in the course of operation. According to the basic theory of tax burden, the turnover tax, such as value-added tax, consumption tax and business tax, are included. It can be passed on to consumers. However, income tax, such as enterprise income tax, can not be transferred, which ultimately forms the main tax burden borne by enterprises. Therefore, the tax burden of enterprise income tax is a problem. In 2008, the implementation of the new corporate income tax law has a wide impact on the corporate tax burden. As the economic base industry of our country, the new income tax policy directly and objectively affects the tax burden of this industry. Economic profit and future development. This paper takes the new enterprise income tax law as a sample study period, combining the characteristics of agricultural and subsidiary food processing industry, through theoretical and empirical methods. The actual tax burden of the industry and its impact factors were analyzed. Firstly, the domestic and foreign research scholars around the tax burden of the research results were combed, the results of which mainly include three aspects. They are: the research of income tax burden, the research of the influencing factors of enterprise tax burden and the research of tax burden measurement model. Secondly, the theory of tax burden research is introduced in detail, including the basic theory. Third, this paper selects a number of enterprises (listed companies) sample data, using the relevant index fitting model for empirical analysis. The impact of micro factors on the enterprise income tax burden is analyzed. Finally, through theoretical analysis and empirical results of the test. Through theoretical and empirical analysis, this paper draws the following conclusions: first, after the implementation of the new tax law, between 2009 and 2013. The real income tax burden of agricultural and subsidiary food processing industry is on the whole declining, and the average ETRs of listed companies in this industry is 19.23%. Lower than the statutory income tax rate of 25. This shows that the new tax law mainly based on industrial preferential policies to benefit the agro-food processing industry, reducing the actual tax burden on enterprises in the industry. It plays a positive role in the development and upgrading of basic industries. Second, this paper based on the microeconomic characteristics of enterprises to carry out empirical research, found that the fixed assets ratio, asset-liability ratio. The current ratio and profitability are negatively related to the income tax burden; Enterprise size, inventory intensity, long-term debt ratio and equity structure are positively correlated with income tax burden. Finally, this paper starts from the perspective of investment decision, financing decision and equity structure. Some suggestions and suggestions are put forward to reduce the tax burden and improve the value of enterprises.
【學位授予單位】：武漢輕工大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F426.82;F406.7

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