财税与公共管理学院知识库

  近年来，随着经济的迅速发展，各种类型的企业都在蓬勃发展，高新技术企业作为创新型企业，推动着国家创新能力的发展，成为提高国家竞争力的重要企业，对促进经济发展有一定的推动能力。为了进一步促进高新技术企业的发展，我国采取了多种税收优惠形式，比如税收减免、税率降低、股权激励、出口优惠等对高新技术企业的研发和创新有一定促进作用。高新技术企业的发展离不开国家的政策支持，而税收负担代表着企业经济资源流出的多少，也影响着高新技术企业的发展。企业所得税作为企业需要缴纳的第一大税种，税负影响着高新技术企业的发展情况，税负较重会造成企业较大的税收负担，不利于企业研发创新和未来发展。因此，本文选取高新技术企业上市公司为研究对象，从不同行业和地区进行高新技术企业税收负担现状的分析，运用实证分析的方法对影响税收负担的因素进行分析，最后得出结论。

  对有关高新技术企业税收负担的国内外文献进行梳理，按照税收负担对高新技术企业的发展、企业所得税税负的衡量指标以及企业所得税税负的影响因素三个方面进行文献的梳理与回顾。对高新技术企业和税收负担相关概念和理论进行分析，选取衡量企业所得税税负的指标，选取292家2014-2019年连续被认定为高新技术企业上市公司为样本，对样本进行行业和地区的分类，分别对5个不同行业和4个不同地区的税收负担总体情况和行业间地区间税负差异进行分析，通过对比地区间的税负差异，分析出目前高新技术企业所得税税收负担的发展现状。接着对选取的高新技术企业上市公司的财务数据进行实证分析，根据学者研究成果结合高新技术企业的特点，选取影响高新技术企业税收负担影响因素的变量，提出四个与高新技术企业税收负担相关的理论假设，对相关被解释变量、解释变量和控制变量进行相关解释，并运用stata软件进行描述性统计分析和相关性分析，得出资本密集度和研发投入与高新技术企业所得税税收负担呈现负相关，公司规模和盈利能力和高新技术企业税收负担呈现正相关。从行业来看，计算机、通信和其他电子设备制造业相较于其他行业税收负担水平较高，从地区来看，东部地区税收负担水平较低。通过实证分析得出的结果与提出的四个假设相符。

  最后根据税收负担现状的分析和影响因素的实证分析结果，从企业和国家两个层面提出相关建议：在企业层面，建议调整资本结构，合理安排负债规模；合理安排企业内部资产比例；积极利用税收优惠政策。在国家层面，建议提高现有所得税税收优惠政策的利用率；注重高新技术企业内部税收负担水平均衡发展。促进高新技术企业内部研发，进一步加大创新力度，促进国家经济转型，助力经济发展。

  In recent years, with the rapid development of the economy, all types of enterprises are booming, high-tech enterprises, as innovative enterprises, promote the development of national innovation capabilities, become important enterprises to improve national competitiveness, and have a certain ability to promote economic development. In order to further promote the development of high-tech enterprises, China has adopted a variety of forms of tax incentives, such as tax reductions, tax rate reductions, equity incentives, export preferences, etc., which have a little role in promoting the research and development and innovation of high-tech enterprises. The development of high-tech enterprises is inseparable from the policy support of the state, and the tax burden represents the outflow of economic resources of enterprises, and also affects the development of high-tech enterprises. As the first major tax that enterprises need to pay, the tax burden affects the development of high-tech enterprises, and a heavier tax burden will cause a larger tax burden on enterprises, which is not conducive to enterprise R&D innovation and future development. Therefore, this paper selects listed companies of high-tech enterprises as the research object, analyzes the current situation of tax burden of high-tech enterprises from different industries and regions, uses empirical analysis to analyze the factors affecting tax burden, and finally draws conclusions.

  The domestic and foreign literature on the tax burden of high-tech enterprises is sorted out, and the literature is sorted out and reviewed according to the three aspects of the development of high-tech enterprises, the measurement index of enterprise income tax burden and the influencing factors of enterprise income tax burden. The concepts and theories related to high-tech enterprises and tax burden were analyzed, the indicators for measuring the tax burden of enterprises were selected, 292 listed companies that were continuously recognized as high-tech enterprises from 2014 to 2019 were selected as samples, the samples were classified by industry and region, the overall situation of tax burden in 5 different industries and 4 different regions and the tax burden differences between industries and regions were analyzed, and the current development status of income tax burden of high-tech enterprises was analyzed by comparing the tax burden differences between regions. Then, the financial data of the selected listed companies of high-tech enterprises is empirically analyzed, and according to the research results of scholars combined with the characteristics of high-tech enterprises, the variables affecting the influencing factors of the tax burden of high-tech enterprises are selected, four theoretical hypotheses related to the tax burden of high-tech enterprises are proposed, the relevant explanatory variables, explanatory variables and control variables are explained, and the descriptive statistical analysis and correlation analysis are carried out by using stata software. It is concluded that capital intensity and R&D investment are negatively correlated with the income tax burden of high-tech enterprises, while the scale and profitability of companies and the tax burden of high-tech enterprises are positively correlated. From the perspective of industries, the tax burden of computer, communication and other electronic equipment manufacturing is higher than that of other industries, and from the perspective of regions, the tax burden of the eastern region is lower. The results obtained through empirical analysis are consistent with the four hypotheses presented.

  Finally, based on the analysis of the current situation of tax burden and the empirical analysis results of influencing factors, relevant suggestions are put forward from both the enterprise and the national level: at the enterprise level, it is recommended to adjust the capital structure and rationally arrange the scale of liabilities; Reasonably arrange the proportion of internal assets of the enterprise; Actively take advantage of tax incentives. At the national level, it is proposed to increase the utilization of existing income tax incentives; Pay attention to the balanced development of the internal tax burden level of high-tech enterprises. Promote internal research and development of high-tech enterprises, further increase innovation, promote national economic transformation, and help economic development.