中国民营企业税负水平研究
发布时间：2018-08-12 10:40
【摘要】：近几年，我国民营企业发展迅速，民营经济在我国GDP中占有重要的比重，解决了我国大量的人口就业问题，同时也为我国的财政收入做出了不可磨灭的贡献。然而，民营企业作为民间资本独立面对市场的运营者，其所承受的税收负担严重制约其发展，客观上也限制了民企税源的培植能力。为此，应采用定量论证与定性分析相结合的方法，分析国际国内有关民企税负问题的研究成果，阐述民营企业纳税的相关理论基础；同时，选取纳税贡献率、纳税增长率、总体税负率与资产纳税贡献率四个指标，结合各种税费，选择流转税和所得税前后波动性较大的近5年的数据对对我国不同所有制企业的税负进行比较，表明中国民营企业承担的税负较重；进而利用政府支出最优原理，运用回归分析方法测定了我国合理的宏观税负水平，并以此为依据结合民企的税收政策的实际情况进行量化分析，估测出民营企业的合理税负水平的范围为14.26% 16.72%，，并提出了优化财政支出结构、推行“结构性减税”、优化税负结构、坚持实行费改税、规范我国税收优惠政策、强化企业自控能力建设等维持我国民营企业合理税负水平的策略。
[Abstract]:In recent years, the private enterprises in our country have developed rapidly, the private economy occupies an important proportion in the GDP of our country, has solved the massive population employment problem of our country, at the same time has made the indelible contribution to the financial revenue of our country. However, as the private capital faces the market independently, the private enterprise's tax burden seriously restricts its development, and objectively limits the cultivation ability of the private enterprise's tax source. Therefore, we should adopt the method of quantitative argumentation and qualitative analysis to analyze the research results about the tax burden of private enterprises at home and abroad, to expound the relevant theoretical basis of tax payment for private enterprises, at the same time, to select the tax contribution rate and tax growth rate. The total tax burden rate and the contribution rate of assets tax, combined with various taxes and fees, are compared between the tax burden of different ownership enterprises in our country and the data of the past five years, which are fluctuating before and after turnover tax and income tax. It shows that the tax burden borne by private enterprises in China is heavy, and the reasonable macro tax burden level in China is determined by using the optimal principle of government expenditure and the method of regression analysis. Based on the quantitative analysis of the actual situation of the private enterprise's tax policy, the reasonable tax burden level of the private enterprise is estimated to be 14.26% or 16.72%, and the optimization of the fiscal expenditure structure, the implementation of "structural tax reduction" and the optimization of the tax burden structure are put forward. The strategy of maintaining the reasonable tax burden level of private enterprises in China is to persist in the reform of fees and taxes, standardize the preferential tax policies of our country, and strengthen the construction of self-control ability of enterprises.
【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F276.5;F275;F812.42
本文编号：2178804
[Abstract]:In recent years, the private enterprises in our country have developed rapidly, the private economy occupies an important proportion in the GDP of our country, has solved the massive population employment problem of our country, at the same time has made the indelible contribution to the financial revenue of our country. However, as the private capital faces the market independently, the private enterprise's tax burden seriously restricts its development, and objectively limits the cultivation ability of the private enterprise's tax source. Therefore, we should adopt the method of quantitative argumentation and qualitative analysis to analyze the research results about the tax burden of private enterprises at home and abroad, to expound the relevant theoretical basis of tax payment for private enterprises, at the same time, to select the tax contribution rate and tax growth rate. The total tax burden rate and the contribution rate of assets tax, combined with various taxes and fees, are compared between the tax burden of different ownership enterprises in our country and the data of the past five years, which are fluctuating before and after turnover tax and income tax. It shows that the tax burden borne by private enterprises in China is heavy, and the reasonable macro tax burden level in China is determined by using the optimal principle of government expenditure and the method of regression analysis. Based on the quantitative analysis of the actual situation of the private enterprise's tax policy, the reasonable tax burden level of the private enterprise is estimated to be 14.26% or 16.72%, and the optimization of the fiscal expenditure structure, the implementation of "structural tax reduction" and the optimization of the tax burden structure are put forward. The strategy of maintaining the reasonable tax burden level of private enterprises in China is to persist in the reform of fees and taxes, standardize the preferential tax policies of our country, and strengthen the construction of self-control ability of enterprises.
【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F276.5;F275;F812.42
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