本文關(guān)鍵詞： 制造業(yè) 所得稅稅負(fù) 流轉(zhuǎn)稅稅負(fù) 總體稅負(fù)率　出處：《浙江財(cái)經(jīng)大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：制造業(yè)是衡量一個(gè)國(guó)家的經(jīng)濟(jì)實(shí)力的重要標(biāo)志，是工業(yè)化的原動(dòng)力，是保證國(guó)民經(jīng)濟(jì)穩(wěn)定發(fā)展的基石。自改革開放三十年來，我國(guó)制造業(yè)發(fā)展迅速，在2000年中國(guó)制造業(yè)增加值已經(jīng)達(dá)到了30000億人民幣，，占世界的比重超過6%，到2010年，中國(guó)制造業(yè)占全球制造業(yè)總值達(dá)19.8%，超越美國(guó)成為全球制造業(yè)產(chǎn)出最高的國(guó)家。然而，近年來，中國(guó)的制造業(yè)也面臨產(chǎn)品附加值低、原材料人工成本上升、勞動(dòng)生產(chǎn)率低等諸多問題，其中，稅收負(fù)擔(dān)也是一項(xiàng)不可忽略的因素。在此情況下，本文通過研究近年我國(guó)制造業(yè)上市公司的稅收負(fù)擔(dān)變化情況，分析影響稅收負(fù)擔(dān)的各種因素，期望能為政府部門在制定制造業(yè)稅收優(yōu)惠政策時(shí)提供有價(jià)值的參考。 本文在借鑒前人研究成果基礎(chǔ)上，以2008年至2012年滬、深兩市制造業(yè)上市公司樣本為例，從理論和實(shí)證兩個(gè)方面來探討制造業(yè)公司稅收負(fù)擔(dān)情況及其影響因素。首先，本文總結(jié)了國(guó)內(nèi)外學(xué)者關(guān)于企業(yè)稅收負(fù)擔(dān)衡量及其影響因素的相關(guān)成果；接著，闡述了稅收負(fù)擔(dān)理論、所得稅理論、流轉(zhuǎn)稅理論、稅負(fù)轉(zhuǎn)嫁及稅收歸宿理論等；再次，對(duì)我國(guó)的制造業(yè)發(fā)展?fàn)顩r進(jìn)行簡(jiǎn)要概述分析；第四，在總結(jié)前人關(guān)于稅收負(fù)擔(dān)衡量的研究成果上，得出稅收負(fù)擔(dān)的計(jì)算公式，將所得數(shù)據(jù)進(jìn)行實(shí)證分析；第五，將我國(guó)制造業(yè)與國(guó)外發(fā)達(dá)國(guó)家的制造業(yè)行業(yè)的稅收優(yōu)惠政策進(jìn)行比較分析，并得出其先進(jìn)經(jīng)驗(yàn)；最后，在前文研究的基礎(chǔ)上提出改善我國(guó)制造業(yè)稅收負(fù)擔(dān)狀況的建議。 本文所取得的主要貢獻(xiàn)：（1）我國(guó)制造業(yè)上市公司的所得稅稅負(fù)位于行業(yè)中等偏低水平，而流轉(zhuǎn)稅稅負(fù)位于行業(yè)偏高水平，所得稅稅負(fù)和流轉(zhuǎn)稅稅負(fù)近年來都有加重的趨勢(shì)。（2）將流轉(zhuǎn)稅稅額與所得稅額相加除以營(yíng)業(yè)收入，以得出企業(yè)總體稅負(fù)率。（3）通過對(duì)樣本的實(shí)證研究發(fā)現(xiàn)，企業(yè)規(guī)模越大，總體稅負(fù)率越高；資產(chǎn)負(fù)債率越高，總體稅負(fù)率越低；盈利能力越強(qiáng)，總體稅負(fù)率越高；銷售能力能通過顯著性檢驗(yàn)，但影響很小；資本密集度與企業(yè)總體稅負(fù)率無相關(guān)關(guān)系。
[Abstract]:Manufacturing industry is an important symbol to measure the economic strength of a country, the motive force of industrialization and the cornerstone of ensuring the steady development of national economy. Since the reform and opening up three decades ago, the manufacturing industry of our country has developed rapidly. In 2000, China's manufacturing value added reached 3 tillion yuan, accounting for more than 6 percent of the world's total manufacturing value. By 2010, China's manufacturing sector accounted for 19.8yuan of the world's total manufacturing value, overtaking the United States to become the world's largest manufacturing output country. However, in recent years, China's manufacturing industry also faces many problems, such as low added value of products, rising labor costs of raw materials and low labor productivity, among which the tax burden is also a factor that cannot be ignored. By studying the changes of tax burden of manufacturing listed companies in China in recent years, this paper analyzes the various factors that affect the tax burden, and expects to provide valuable reference for government departments in formulating preferential tax policies for manufacturing industries. Based on the previous research results, this paper takes the sample of manufacturing listed companies in Shanghai and Shenzhen from 2008 to 2012 as an example, and discusses the tax burden of manufacturing companies and its influencing factors from both theoretical and empirical aspects. This paper summarizes the domestic and foreign scholars on the measurement of corporate tax burden and its related results; then, the tax burden theory, income tax theory, turnover tax theory, tax burden transfer and tax home theory, etc. The development of manufacturing industry in China is briefly summarized and analyzed; 4th, on the basis of summarizing the previous research results on the measurement of tax burden, the calculation formula of tax burden is obtained, and the obtained data are empirically analyzed; 5th, This paper makes a comparative analysis of the preferential tax policies of the manufacturing industry in China and developed countries abroad, and obtains its advanced experience. Finally, some suggestions are put forward to improve the tax burden of the manufacturing industry in China on the basis of the previous research. The main contribution of this paper is: (1) the income tax burden of listed manufacturing companies in China is on the medium low level, while the turnover tax burden is on the high side in the industry. The tax burden of income tax and the tax burden of turnover tax have been increasing in recent years. (2) the turnover tax tax amount and the income tax amount are divided by the operating income to get the total tax burden rate of the enterprise. 3) through the empirical research on the sample, it is found that the larger the enterprise scale, the larger the enterprise scale. The higher the overall tax burden rate; the higher the asset-liability ratio, the lower the overall tax burden rate; the stronger the profitability, the higher the overall tax burden rate; the higher the overall tax burden rate is, the higher the overall tax burden rate is, the higher the overall tax burden rate is, the more significant the sales ability is, but the smaller the impact is; there is no correlation between the capital intensity and the overall tax burden rate of an enterprise.
【學(xué)位授予單位】：浙江財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F425;F406.72;F812.42

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