我国制造业企业所得税负担研究—来自我国上市公司的样本

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浙江财经学院硕士学位论文

摘要

世界经济发展历史表明，一国或某一地区制造业的发展状况能在很大程度上

体现其经济的发展情况。美、日、欧等发达国家的综合国力之所以强大，重要特

征之一就是拥有世界一流的制造业。作者对我国的制造业比较感兴趣，因为我国

是制造业大国但是我国的制造业产业层次低、技术创新弱、在国外市场上相对来

讲缺乏很强的竞争力等。此外，税收又是国家宏观调控的重要杠杆，企业所得税

负担问题是我国当前经济理论界十分关注的重大课题。优化税负水平与税负结构

也是税收政策制定和修正的一个重要内容。但是企业所得税的名义负担与实际负

担往往是不一致的，通过对制造业企业所得税实际税收负担的追踪调查，准确把

握我国目前制造业在不同地区、不同企业类别的企业所得税实际税负状况，也有

助于评估现行税制和政策公平性和有效性，也可以为税收政策与制度的制定和修

正提供有价值的参考信息，为税收负担的理论研究提供有意义的数据，同时也可

以为政府有关职能部门确定制造业企业所得税的课征强度提供实证依据。理清制

造业的企业所得税实际税负现状，还有利于比较准确地考证“两税合一”后的实

施效果，从而有助于以后制定和实施更为有效的税收政策，使我国由制造业大国

向制造业强国转化，同时保证国家的税收收入和经济的良性发展。

目前，从微观企业层面进行制造业企业所得税负担的研究还比较少，在撰写

本文的过程中，作者进行了一些探索。

本文首先分析了企业所得税税收负担的内涵，在此基础上提出企业名义所得

税税收负担与企业实际所得税负担的区别，并说明了对制造业企业实际税收负担

进一步研究的必要性。接着选择以抽取的上市公司为样本，利用平均实际税率

（ETR）这一指标，用 2001 年至 2009 年的最新数据先对整体行业的企业所得税

平均税负进行了比较，然后分不同类型企业对制造业上市公司所得税实际税负作

了比较全面的实证分析和检验，分析了我国制造业内部上市公司实际税负的状

况，并分类分析和总结了研究结果，得出影响制造业上市公司企业所得税实际税

负的重要因素是不同企业类别、税收优惠政策、税收征管，新企业所得税法实施

后对制造业企业所得税税收负担的新影响，本文也进行了分析与评价。然后，依

据实证结论，用定性分析与定量分析相结合的方式，对制造业企业所得税实际税

收负担差异的原因进行剖析并作了合理性判定，指出具体问题所在。最后，针对

研究结果和存在的问题，从公平制造业企业所得税税收负担的角度提出一些具体

的政策建议。

在研究方法方面，本文采用理论分析与实证分析，定性分析与定量分析相结

浙江财经学院硕士学位论文

合的分析方法，并主要采用了实证分析的方法。首先，通过历年税收年鉴、统计

年鉴及中国上市公司资讯网等网站，获取大量的数据，并对这些数据进行进一步

的整理、分类和统计。其次，借助相关分析、差异性检验等数理统计方法，对整

个行业的企业所得税平均税负进行了比较，接着对我国制造业企业所得税的实际

税负进行了分不同企业类别的分析，并通过研究得出我国制造业内部企业所得的

实际税负担水平及差异的原因。最后，找出形成制造业实际税负差异的因素和问

题，并得出相应的结论。

关键词：企业所得税税收负担；平均实际税率；税负差异；实证分析；政策建

议

浙江财经学院硕士学位论文

ABSTRACT

The development of the world economic history indicates that the manufacturing

level reflect the economic development of a country or area of sector in a very large

extent. The overall national strength of the developed countries are so powerful, the

most important feature is that they have the first manufacturing industry,such asThe

united states ,Japan and Europe. The author is more interesting to our manufacturing

industry, on the one hand is that our manufacturing industry is powerful in the number

but the level of technological innovation is lower and is lack of strong

competitiveness in foreign markets in general, etc. On the other hand,the author’s

major is public finance, the tax is the most important lever to national macro control ,

Corporate income tax burden is an important research project that draws great

attention from current economic theory circles in china. One of the important contents

of the tax policy establishment and revision is to adjust and optimize the tax burden to

a moderate level. But the corporate income tax burden with the actual burden is

inconsistent. Find out the actuality of the corporate income tax burden between the

industries、the regions in the Manufacturing is a foundation to appraise present tax

system and policy's fairness and the availability, and attempt to provide valuable

information for the establishment and the revision of the tax policy, provide the

significant data for the fundamental research on tax burden, provide the experiential

conclusion for the governments. Take the clear view of the manufacturing enterprise

income tax burden, will also be better to facilitate more accurate test from the effects

of the implementation of” integrated " and also be helpful to formulate and implement

more effective tax policy,and make our manufacturing power in the number to the

manufacturing power in the level,and ensure that the income of tax will increase and

be better to the healthy development of the economic.

At present, there are quite too few in studing on the manufacturing corporate

income tax burden from the microscopic enterprise. Author has carried on some

explorations in following several aspects in the paper writing process, mainly displays

as follow:

The paper starts with the introduction the theory of corporate income tax burden,

in this foundation proposes the difference between the nominal tax burden and the

actual tax burden of the corporate income tax burden, and has proved the necessity of

the research on the actual manufacturing corporate tax burden. Then, by way of the

public data of the listed company, this paper makes use of average effective tax-rate

III

浙江财经学院硕士学位论文

(ETR) to analysis the state within manufacturing actual corporate income tax

burden,and manufacturing horizontal contrast with others’ industry from 2001 to 2009.

The ETR showing that different enterprises、region、preferential tax policy、tax

collection and administration are significant factors to influence the income tax level

of listed companies. And continues the conclusion of experiential research in chapter

three, unifies the research to analyze the deep reasons to the manufacturing corporate

income tax actual burden differences, in which specially adopts the quantitative

analysis on the preferential tax policy to explain the differences of tax burden, then

the paper analyzes and evaluates the influence of new enterprise income tax

laws’implemention about manufacturing enterprise income tax burden.Finally, in

view of the findings and the existence question, puts forward some concrete

suggestions from the angle of fair manufacturing corporate income tax burden.

The paper chooses the diagnosis analysis method as the main research method,

gets the massive data through kinds of statistical yearbook as well as the website.

Firstly carries on the further reorganization, the classification and the statistics to

these data . Secondly, with the aid of mathematical statistic methods such as the

relevant analysis and statistical methods and differentiated inspection, etc. Then

manufacturing horizontal contrast with others’ industry,comes to obtain the actual

manufacturing corporate income tax burden of our Country, and the factors which

forms the difference. and finally analyzes the influences of preferential tax policy to

the manufacturing corporate income tax burden, and draws the corresponding

conclusion.

Key words: corporate income tax burden; average Effective Tax-rate; discrepancy in

tax burden; the experiential Analysis; suggestions

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摘要：

浙江财经学院硕士学位论文摘要世界经济发展历史表明，一国或某一地区制造业的发展状况能在很大程度上体现其经济的发展情况。美、日、欧等发达国家的综合国力之所以强大，重要特征之一就是拥有世界一流的制造业。作者对我国的制造业比较感兴趣，因为我国是制造业大国但是我国的制造业产业层次低、技术创新弱、在国外市场上相对来讲缺乏很强的竞争力等。此外，税收又是国家宏观调控的重要杠杆，企业所得税负担问题是我国当前经济理论界十分关注的重大课题。优化税负水平与税负结构也是税收政策制定和修正的一个重要内容。但是企业所得税的名义负担与实际负担往往是不一致的，通过对制造业企业所得税实际税收负担的追踪调查，准确把握我国目前制造业...

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