摘要
在中国的税收体系下,企业是财政创税的主力军,但过高的税负制约着企业的可持续发展。在这样的背景下,企业试图通过多元化经营来降低自身的实际税负。基于2010-2015年沪深两市的A股上市公司数据,探讨多元化经营对企业有效税负的影响,研究发现多元化经营具有减少企业税负的效果;挖掘业、建筑业等国内第二产业企业税负偏高,而交通运输业、仓储业、信息技术业等行业的税负相对较低,营业税收负担方面,税负最低的是电力、煤气及其水的生产等涉及民生的行业;影响企业总体税收负担的因素,不能显著影响企业营业税负。
Under the tax system of our country, the enterprises are the main force of fiscal taxes, but high taxes restrict the sus- tainable development of the enterprises. In this context, the en- terprises try to reduce their actual tax burden through diversifi- cation. This essay, which based on the data of listed companies of Shanghai and Shenzhen stock exchange during 2010 to 2015, explores diversified influence on enterprise effective tax burden, and finally finds that diversification can reduce the effect of en- terprise tax burden, and the tax burden of mining and con- struction enterprises are on the high side while transportation, warehousing, information technology and other industries are low tax burden relatively. For the business tax burden, tax burden is the lowest involved such as electricity, gas and water production industry of the people＇s livelihood： Those Factors which influencing the overall tax burden of enterprises do not significantly affect the business tax.
出处
《北方经贸》
2017年第8期121-124,共4页
Northern Economy and Trade
基金
广东培正学院校级科研项目(16pzxmyb19)
关键词
结构性减税
多元化经营
企业有效税负
structural tax reduction
diversification
enterprise effective tax burden
