财税与公共管理学院知识库

摘 要

制造业在我国的国民经济中有着十分重要的地位，正所谓实业强国，制造业关系着我国经济的稳定与强盛。自工业革命以来无数国家的兴衰历史都证实了制造业的重要性。一个国家如果缺少强大的制造业作为保障，就无法真正的做到经济强盛，因此我国想要实现伟大复兴的中国梦就需要先成为制造业强国。而我国的制造业税收负担较第一产业、第三产业高，不利于先进制造业的发展。因此研究税收负担对先进制造业经营绩效的影响，可以起到优化企业营商环境的作用，也可为国家和企业进一步降低先进制造业税收负担提供参考。本文在梳理了近年国内外学者们对先进制造业税收负担和经营绩效的研究后，确定了本文的研究内容和研究方法。首先对先进制造业行业做了一个界定，确定了11个行业作为本文的研究目标，同时对税收负担和经营绩效的相关指标做出界定与相关理论分析。接着本文对我国先进制造业税收负担现状进行分析，同时整理了先进制造业的税收政策。然后从宏观角度分析了我国十年里先进制造业的税收负担现状以及涉及的主要税种，通过与其它行业比较以及先进制造业内部各行业的比较分析，得出我国先进制造业税收负担的现状，以及存在的问题。接着进入本文实证分析章节中，本文选取制造业中的11个行业作为先进制造业的上市公司行业代表共计617家上市公司，选取的时间为2015—2020年。构建了经营绩效与企业实际税负率、流转税税负率、所得税税负率三个面板数据模型，通过多元回归的方法得出税收负担和企业经营绩效之间的关系，得出了三个结论，验证了实证前提出的三个假设。最后从政府层面和企业层面分别提出相应的建议。政府层面：第一，完善先进制造业的税收政策，助力先进制造业发展。第二，扩大研发费用和固定资产折旧的适用范围，激励企业技术创新。第三，优化先进制造业人才培养的财税政策。企业层面：第一，增加研发支出，重视人才培养。第二，扩大研发费用和固定资产折旧的适用范围，激励企业技术创新。第三，提高对税收工作的重视，及时了解国家优惠政策。

Abstract

Manufacturing industry plays a very important role in our national economy. It is the so-called industrial power. Manufacturing industry is related to the stability and prosperity of our economy. The rise and fall of numerous countries since the industrial revolution have confirmed the importance of manufacturing. If a country lacks a strong manufacturing industry as a guarantee, it can not truly achieve economic prosperity. Therefore, if China wants to realize the Chinese dream of great rejuvenation, it needs to become a manufacturing power first. The tax burden of Chinese manufacturing industry is higher than that of the primary industry and the tertiary industry, which is not conducive to the development of advanced manufacturing industry. Therefore, studying the impact of tax burden on the operating performance of advanced manufacturing industry can not only optimize the business environment of enterprises, but also provide a reference for countries and enterprises to further reduce the tax burden of advanced manufacturing industry. After combing the research of domestic and foreign scholars on the tax burden and business performance of advanced manufacturing industry in recent years, this paper determines the research content and research methods of this paper. First of all, it defines the advanced manufacturing industry, and determines 11 industries as the research objectives of this paper. At the same time, it defines and analyzes the relevant indicators of tax burden and business performance. Then this paper analyzes the current tax burden of advanced manufacturing industry in China, and sorts out the tax policies of advanced manufacturing industry. Then it analyzes the current situation of the tax burden of Chinese advanced manufacturing industry in the past ten years and the main taxes involved. Through the comparison with other industries and the comparative analysis of various industries within the advanced manufacturing industry, it obtains the current situation of the tax burden of Chinese advanced manufacturing industry and the existing problems. Then, in the chapter of empirical analysis, this paper selects 11 industries in the manufacturing industry as the listed companies in the advanced manufacturing industry, with a total of 617 listed companies. The selected time is 2015-2020. Three panel data models of business performance and actual tax burden rate, turnover tax burden rate and income tax burden rate are constructed. The relationship between tax burden and business performance is obtained through multiple regression method, and three conclusions are drawn to verify the three assumptions put forward before the demonstration. Finally, the paper puts forward corresponding suggestions from the government level and the enterprise level. Government level: first, improve the tax policy of advanced manufacturing industry and help the development of advanced manufacturing industry. Second, expand the scope of application of R & D expenses and depreciation of fixed assets, and encourage enterprises' technological innovation. Third, optimize the fiscal and tax policies for the training of advanced manufacturing talents. Enterprise level: first, increase R & D expenditure and attach importance to talent training. Second, expand the scope of application of R & D expenses and depreciation of fixed assets, and encourage enterprises' technological innovation. Third, pay more attention to tax work and learn about the preferential policies of the state in a timely manner.