我国医疗器械上市公司税负的影响因素研究

发布时间：2018-01-19 05:05

  本文关键词： 医疗器械上市公司 税收负担 实证研究　出处：《电子科技大学》2014年硕士论文　论文类型：学位论文

【摘要】：当前,我国医疗器械行业竞争越来越激烈。一方面国外的跨国企业已逐步完成了在中国的战略布局,覆盖了高中低端几乎所有产品;另一方面由于国内企业产品同质化严重造成国内企业之间的竞争也异常激烈,而我国医疗器械生产企业大都规模偏小,研发资金缺乏,研发及创新能力较弱,缺乏核心技术,大多数的企业还无法依靠自身的积累负担庞大的研发投入。医疗器械行业作为健康服务业的支撑产业与民生息息相关,利用税收等宏观调控政策支持我国医疗器械生产企业的发展具有重要意义。因此,研究医疗器械生产企业的税收负担问题,对我国医疗器械生产企业的税收政策进行合理评估,并进一步完善和优化显得尤为重要。本文主要从微观角度出发,以医疗器械生产企业的税收负担为研究对象,对其税负水平以及影响因素进行了较为深入的研究。首先系统介绍本文研究所用到的理论;其次介绍了国内外医疗器械行业的发展、税制税种以及分析了该行业的税负转嫁能力;接着以上市公司为代表,测算了2011-2013年19家上市医疗设备制造企业的增值税税负率、所得税税负率及整体税负率,发现近年来医疗器械生产企业的整体税负率有稳中上升的趋势。另外,从我国A股市场抽样了102家其他制造企业,并对这些企业的整体税负率、增值税税负率、所得税税负率进行了测算。通过比较得到了医疗器械生产企业不管是所得税税负率还是增值税税负率都远高于其他制造业的结论;随后本文对19家上市的医疗器械制造企业的税负影响因素进行了回归分析,发现了企业的盈利能力、收入结构、研发投入、税收优惠、资产结构等对税负的影响程度。另外本文将医疗器械行业的顽疾—“隐形费用”,作为税负影响因素单独进行了分析,通过数据模型的设计找到了税负率与“隐形费用”占比之间的关系。在上述论证和结论的基础上,本文从政府宏观调控、行业规范、企业自身三方面分别提出了有关降低税负的建议,以促进医疗器械生产企业的高速健康发展。
[Abstract]:At present, the competition of medical device industry in our country is more and more fierce. On the one hand, foreign multinational enterprises have gradually completed the strategic layout in China, covering almost all products at the high, middle and low end; On the other hand, due to the homogeneity of domestic enterprises, the competition between domestic enterprises is also extremely fierce, while most of our medical device manufacturing enterprises are small, lack of R & D funds, R & D and innovation ability is weak. Lack of core technology, most enterprises can not rely on their accumulated burden of huge R & D investment. Medical device industry as a health service industry is closely related to the livelihood of the people. It is of great significance to support the development of medical device manufacturing enterprises by means of macro-control policies such as taxation. Therefore, the tax burden of medical device manufacturing enterprises is studied. It is very important to evaluate the tax policy of medical device manufacturing enterprises in our country, and to perfect and optimize it further. Taking the tax burden of medical device manufacturing enterprises as the research object, this paper makes a deep research on the tax burden level and its influencing factors. Firstly, it systematically introduces the theory used in this paper. Secondly, it introduces the development of the medical device industry at home and abroad, the tax system and the ability to transfer the tax burden. Then taking the listed company as the representative, the paper calculates the value-added tax burden rate, income tax burden rate and overall tax burden rate of 19 listed medical equipment manufacturing enterprises in 2011-2013. It is found that in recent years, the overall tax burden rate of medical device manufacturing enterprises has a steady upward trend. In addition, 102 other manufacturing enterprises were sampled from the A share market in China, and the overall tax burden rate of these enterprises was also analyzed. The ratio of VAT and the rate of income tax are calculated. The conclusion is drawn that the rate of income tax or VAT in medical device manufacturing enterprises is much higher than that in other manufacturing industries. Then this paper analyzes the factors influencing the tax burden of 19 listed medical device manufacturing enterprises, and finds out the profitability, income structure, R & D investment, tax preference. The influence of asset structure on tax burden. In addition, this paper analyzes the stubborn disease of medical device industry, "invisible expenses" as a tax impact factor. Through the design of the data model to find the relationship between the tax burden rate and the proportion of "hidden expenses". On the basis of the above argumentation and conclusion, this paper from the government macro-control, industry norms. In order to promote the rapid and healthy development of medical device manufacturing enterprises, the enterprises themselves put forward some suggestions on reducing the tax burden.
【学位授予单位】：电子科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.46;F812.42
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本文编号：1442732