税收负担对国有机械制造业经营绩效影响的研究

发布时间：2018-03-21 10:22

本文选题：税收负担　切入点：国有企业　出处：《吉林大学》2017年硕士论文　论文类型：学位论文

【摘要】：制造业是衡量一个国家经济实力和竞争力的重要标志,是我国进入工业化进程的原动力。改革开放近四十年来,我国制造业迅速发展,目前我国制造业的总产值已经超越美国,成为世界第一制造业大国。然而,当前我国制造业的增值率和利润率等指标都很低,附加值程度不高。这是因为一方面,从内部环境看,目前我国制造业面临着劳动生产率较低、原材料及人工成本上升等众多问题;另一方面,制造业的持续健康发展离不开适宜的外部环境,一个国家的税收政策是企业生存发展的一个极为重要的外部环境之一,所以,税收负担也是制造业发展中的一个不可忽略的重要因素。在国民经济发展中起至关重要作用的第二产业,其税收占全国税收的50%左右,第二产业中的机械制造业与第二产业中的采矿业、建筑业以及电力、燃气及水的生产和供应业相比,其税收负担占第二产业整体税负的70%左右,一方面可以看出机械制造业在我国国民经济中的重要地位,另一方面侧面显示机械制造业整体的税收负担较重。本文在梳理我国制造业的税收负担现状的基础上,选择以企业内部经营管理体系和股权资本结构较为完善、财务制度成熟,数据公开透明的国有机械制造业上市公司作为研究对象,通过面板数据模型分析方法,结合相对营业收入、相对营业成本以及资产负债率,分析总体税收负担对企业总资产收益率的影响,研究结果发现企业的税收负担对我国国有机械制造业企业的经营绩效具有抑制效应。实证分析结果表明企业的总体税收负担率、相对营业成本和资产负债率对总资产收益率存在负效应;企业相对营业收入与企业的资产负债率正相关。本文的最后一部分针对降低我国国有机械制造业企业税收负担,提高企业经营绩效提出了相关的政策建议。其一,国家可以通过对企业实施税负返还、放宽对固定资产加速折旧年限的限制等措施降低企业的流转税税负,尤其是增值税税负;其二,我国国有机械制造业企业的所得税的税收负担仅次于流转税,且企业所得税税负是直接由企业的资本承担的,所以减少国有机械制造业企业的所得税税负是为企业减负最直接的途径。例如,国家可以通过政策引导,鼓励技术创新,使国有机械制造业企业达到高新技术企业的认可条件;缩小企业所得税税基,扩大允许税前扣除的项目范围;以及对企业进行的自主研发实行一定的减免税政策,加大研发费用在税前加计扣除的比重,进一步降低企业所得税税负等;其三,要提升国有机械制造业企业的经营绩效,需要打破企业的技术壁垒,使企业形成自身的核心竞争力。
[Abstract]:The manufacturing industry is an important symbol to measure a country's economic strength and competitiveness, and a driving force for China to enter the process of industrialization. During the past 40 years of reform and opening up, China's manufacturing industry has developed rapidly. At present, the total output value of our manufacturing industry has surpassed that of the United States. To become the largest manufacturing country in the world. However, at present, the value added rate and profit margin of our manufacturing industry are very low, and the degree of added value is not high. This is because, on the one hand, from the perspective of the internal environment, At present, China's manufacturing industry is faced with many problems, such as low labor productivity, rising raw materials and labor costs, etc. On the other hand, the sustainable and healthy development of the manufacturing industry is inseparable from the suitable external environment. The tax policy of a country is one of the most important external environments for the survival and development of enterprises. The tax burden is also an important factor in the development of the manufacturing industry. The secondary industry, which plays a vital role in the development of the national economy, accounts for about 50% of the national tax revenue. Compared with the mining, construction, electricity, gas and water production and supply industries in the secondary industry, the tax burden of the machinery manufacturing industry in the secondary industry accounts for about 70% of the overall tax burden of the secondary industry. On the one hand, it can be seen that the machinery manufacturing industry plays an important role in our national economy, on the other hand, it shows that the overall tax burden of the machinery manufacturing industry is heavier. This paper chooses the listed companies of state-owned machinery manufacturing industry, which have perfect internal management system and equity capital structure, mature financial system and open and transparent data, as the research object, and adopts the panel data model analysis method. Combined with relative operating income, relative operating cost and asset-liability ratio, this paper analyzes the impact of total tax burden on the total return on assets. The results show that the tax burden of the enterprises has an inhibitory effect on the operating performance of the state-owned machinery manufacturing enterprises in China, and the empirical analysis shows that the overall tax burden rate of the enterprises is higher than that of the enterprises. The relative operating cost and asset-liability ratio have negative effects on the total return on assets, and the relative operating income is positively related to the asset-liability ratio of the enterprises. The last part of this paper is aimed at reducing the tax burden on the state-owned machinery manufacturing enterprises in China. First, the government can reduce the turnover tax burden, especially the value-added tax burden, by implementing the tax return to the enterprises and relaxing the restrictions on the accelerated depreciation of fixed assets. Second, the tax burden of the state-owned machinery manufacturing enterprises in China is second only to the turnover tax, and the tax burden of the enterprise income tax is borne directly by the capital of the enterprise. Therefore, reducing the income tax burden of state-owned machinery manufacturing enterprises is the most direct way to reduce the burden of enterprises. For example, the state can encourage technological innovation through policy guidance to enable state-owned machinery manufacturing enterprises to meet the conditions of approval for high-tech enterprises; To narrow the tax base of enterprise income tax, to expand the scope of items allowed for deduction before tax; and to implement a certain policy of reduction and exemption for independent R & D conducted by enterprises, so as to increase the proportion of additional deductions for R & D expenses before tax. Third, to improve the management performance of state-owned machinery manufacturing enterprises, we need to break down the technical barriers of enterprises and make enterprises form their own core competitiveness.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F426.4;F406.7

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