摘要
净利润是企业利润总额扣除所得税后的余额,净利润不仅来源于公司的经营活动收入,也来自于投资活动带来的投资收益,还会来自国家税收优惠政策。本研究采用统计分析方法,对各行业利润来源构成及税收优惠政策对行业净利润影响进行了研究。研究发现建筑业、房地产业和社会服务业的流转税税负较重,建议将建筑业、房地产业尽快纳入增值税的征税范围,以降低行业税负,进而降低房价。
The net profit equals total profit minus income taxes.It comes from not only a company＇s business income,but also investment income of investment activities and a country＇s tax preferential policies.In this paper,the statistical analysis method is used in the research on the source structure of industries＇ net profit of listed companies and the influences of tax preferential policies upon industries＇ net profit.The research finds that the turnover tax burden is heavy in construction industry,real estate and social services.Therefore the suggestion is proposed that construction industry and real estate should be included in the VAT as soon as possible in order to reduce the industry tax burden,which thereby can reduce the housing prices.
出处
《北京工商大学学报（社会科学版）》
CSSCI
北大核心
2012年第2期97-102,共6页
JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES
关键词
利润来源构成
税负
税收优惠贡献
source structure of net profit
tax burden
contribution of tax preference
