汽车制造业税负及其影响因素的实证研究-基于上市公司财....doc

文档介绍：
汽车制造业税负及其影响因素的实证研究
—基于上市公司财务数据#
刘建民1,2,李桂英1,吴金光2*
5
10
(1. 湖南大学经济与贸易学院,长沙,湖南 410079;
2. 湖南财政经济学院,长沙,湖南 410205)
摘要:以 45 家汽车制造行业上市公司 2010-2011 年财务数据为样本,研究发现汽车制造业
的税负水平相对偏重,并且所得税税负变化很异常。影响因素的实证分析结果表明,主营业
务收入、净资产收益率对流转税税负的影响为正向的,主营业务成本和存货变动率对流转税
税负的影响是负向的;资产负债率对所得税税负的影响是负向的,企业的规模、固定资产密
度、净资产收益率对所得税税负的影响是正向的。
关键词:汽车制造业;流转税税负;企业所得税税负;影响因素
中图分类号:
15
The Empirical Research on Automobile Manufacturing
Industry Tax Burden and Influencing Factors-Based on
Financial Date of panies
LIU jianmin1,4, LI guiying2, WU jinguang3
20
25
30
35
40
(1. school of Economics and Trade, Hunan University,changsha, Hunan 410079;
2. school of Economics and Trade, Hunan University,changsha,Hunan 410079;
3. Hunan University of Finance and Economics,changsha Hunan 410205;
4. Hunan University of Finance and Economics, changsha Hunan 410205)
Abstract: The research discovers that the tax burden of automobile manufacturing is relatively
heavy and the e tax burden varies abnormally taking 45 panies’ financial date of
automobile panies from 2010 to 2011 as samples. The empirical results show
that the main business e and return on equity have a positive influence on the turnover tax
burden, while main business cost and the variation rate of inventory have a negative influence on
the turnover tax burden; besides asset-liability ratio has negative impact on e tax burden, but