税务,增值税减税对制造业财务绩效影响研究

时间：2021-06-08 15:11:57 来源：蒲公英阅读网 本文已影响人

相关热词搜索：减税 增值税 绩效

　I

　增值税减税对制造业财务绩效的影响研究

　所属学院: 财税与公共管理学院

　 专业名称:

　 税务

　 内容摘要

　改革开放以来，我国制造业发展速度不断加快、产业规模日益庞大，已经连续多年成为全球第一制造业大国。然而，当前我国制造业“大而不强”的现状已经难以契合国民经济的高质量发展趋势，传统制造业面临的产能过剩、高端制造业面临的发展动能不足等问题严重阻碍了我国制造业转型升级的步伐。为此，近年来国家出台了大量的税收减免政策来为制造业企业减轻负担，促进我国制造业的整体结构优化。其中，增值税作为影响我国制造业企业发展的重要税种之一，也成为了政府减税政策的发力点。

　增值税税率下调、扩大抵扣范围等多项减税政策切实降低了制造业企业的负担，促进

　II 了行业的转型发展，但具体减税成效还需要进一步评估。基于此，本文通过运用文献研究法、统计分析法以及规范分析和实证分析相结合的方法，在进行理论分析的基础上，按照联合国工业发展组织标准将我国制造业进行重新分类，实证分析了 2016-2018 年间的增值税减税对 257 家制造业上市公司财务绩效的影响，发现不同类制造业企业的减税收益存在差异，并提出了针对性的建议来助推我国制造业的转型升级。

　论文分为五部分，第一部分为导论；第二部分在阐述增值税及企业财务绩效相关概念的基础上，对税收中性原则、税负转嫁与归宿理论以及供给派减税理论等财税理论进行了说明；第三部分先对与我国制造业各阶段的增值税政策进行了梳理，然后从理论方面分析了近年来主要的增值税减税政策对制造业企业税负及财务绩效的影响；第四部分在分析增值税减税政策期间我国制造业宏观税负变化情况后，选取 257 家制造业上市公司在2016-2018 三年间的各项财务指标，利用 Stata16.0、SPSS24.0 进行指标降维与数据建模，分析减税政策对各类制造业企业财务绩效的影响；第五部分在对全文进行总结的基础上，建议通过加大增值税减税力度、实施差异化税收优惠政策、强化对制造业企业的监管、优化纳税服务四个方面来促进我国制造业企业的发展，最后提出了展望。

　 关键词：增值税减税

　制造业

　财务绩效

　税收负担

　Abstract

　Since the reform and opening up, the development of China"s manufacturing industry has been accelerating and the industry scale has become increasingly large. It has become the world"s largest manufacturing country for many years. However, the current “big but not strong” manufacturing industry in China has been unable to meet the high-quality development trend of the national economy. The problems of overcapacity in traditional manufacturing industries and insufficient development momentum in high-end manufacturing industries have seriously hindered the transformation of China ’s manufacturing industries. The pace of upgrading. For this reason, in recent years, the state has introduced a large number of tax relief policies to reduce the burden on manufacturing enterprises and promote the optimization of the overall structure of China"s manufacturing industry. Among them, value-added tax, as one of the important taxes affecting the development of China"s manufacturing enterprises, has also become

　III the starting point of the government"s tax reduction policy. A number of tax reduction policies such as the reduction of the VAT rate and the expansion of the deduction range have effectively reduced the burden on manufacturing enterprises and promoted the transformation and development of the industry. However, the effectiveness of specific tax reductions needs further evaluation. Based on this, this article uses the method of literature research, statistical analysis, and a combination of normative analysis and empirical analysis to reclassify China"s manufacturing industry in accordance with the United Nations Industrial Development Organization standards based on theoretical analysis. An empirical analysis of 2016 -In 2018, the impact of VAT reductions on the financial performance of 257 manufacturing listed companies was found. There are differences in the tax reduction benefits of different types of manufacturing companies, and specific suggestions have been made to promote the transformation and upgrading of China"s manufacturing industry. The thesis is divided into five parts, the first part is an introduction; the second part is based on the concepts of value-added tax and corporate financial performance, based on the tax neutral principle, tax burden transfer and destination theory, and supply tax reduction theory, etc. The third part first sorts out the value-added tax policies with China"s manufacturing industry at various stages, and then theoretically analyzes the impact of major VAT reduction policies in recent years on the tax burden and financial performance of manufacturing enterprises; In the fourth part, after analyzing the changes in the macro tax burden of China"s manufacturing industry during the period of the VAT tax reduction policy, various financial indicators of 257 listed manufacturing companies in the three years from 2016 to 2018 were selected, and Stata 16.0 and SPSS 23.0 were used to reduce the indicators. Dimension and data modeling to analyze the impact of tax reduction policies on the financial performance of various manufacturing enterprises; in the fifth part, on the basis of a summary of the full text, it is proposed to strengthen the value-added tax reduction, implement differentiated tax preferential policies, Strengthening the supervision of manufacturing enterprises and optimizing tax payment services to promote the development of China"s manufacturing enterprises, and finally put forward the outlook.

　Key words: VAT Reduction; Manufacturing; Financial Performance;Tax Burden

　目录

　内容摘要…………………………………………………………………………I

　Abstract …………………………………………………………………………II

　第 1 章

　导论 1.1 研究背景及意义 ....................................................... 1 1.1.1 研究背景 ........................................................ 1 1.1.2 研究意义 ........................................................ 1 1.2 国内外的研究概况 ..................................................... 2 1.2.1 国外的研究概况 .................................................. 2 1.2.2 国内的研究概况 .................................................. 2 1.3 研究内容与方法 ....................................................... 6 1.3.1 论文研究思路 .................................................... 6 1.3.2 研究内容 ........................................................ 7 1.3.3 研究方法 ........................................................ 7 1.4 创新与不足 ........................................................... 8 1.4.1 创新之处 ........................................................ 8 1.4.2 不足之处 ........................................................ 8 第 2 章

　相关概念及理论基础

　2.1 增值税相关概念 ....................................................... 9 2.1.1 增值税的概念及特点 .............................................. 9 2.1.2 增值税减税的类型 ................................................ 9 2.2 财务绩效相关概念 .................................................... 10 2.2.1 财务绩效的定义及其评价指标 ..................................... 10 2.2.2 财务绩效评价体系 ............................................... 11 2.2.3 本文财务绩效指标和评价方式的选择依据 ........................... 12 2.3 理论基础 ............................................................ 12 2.3.1 税收中性理论 ................................................... 12

　2.3.2 税负转接与归宿理论 ............................................. 12 2.3.3 供给学派减税理论 ............................................... 13 第 3 章

　增值税减税对制造业财务绩效影响的理论分析

　3.1 我国增值税减税政策 .................................................. 15 3.2 增值税减税政策影响制造业税负变动研究 ................................ 16 3.2.1 增值税税率简并 ................................................. 16 3.2.2 增值税税率下调 ................................................. 18 3.2.3 统一上调增值税小规模纳税人年销售额 ............................. 19 3.2.4 增值税抵扣范围扩大 ............................................. 20 3.2.5 试行增值税期末留抵退税制度 ...................................... 20 3.3 增值税减税影响制造业财务绩效的作用机理 .............................. 21 3.4 税负变动影响制造业财务绩效研究 ...................................... 22 3.4.1 对盈利能力的影响 ................................................ 22 3.4.2 对运营能力的影响 ............................................... 24 3.4.3 对偿债能力的影响 ............................................... 24 3.4.4 对成长能力的影响 ............................................... 24 第 4 章

　增值税减税对制造业财务绩效影响的实证分析

　4.1 增值税减税前后制造业税负变化 ........................................ 26 4.1.1 数据来源及测算方法 ............................................. 26 4.1.2 制造业整体税负变化 ............................................. 26 4.1.3 制造业增值税税负变化 ........................................... 28 4.2 提出研究假设 ........................................................ 29 4.3 样本选取与研究设计 .................................................. 30 4.3.1 样本选取与数据来源 ............................................. 30 4.3.2 变量的设计和选择 ............................................... 31 4.3.3 模型的构建 ..................................................... 32 4.4 因子分析法 .......................................................... 33 4.4.1 指标 Z-Score 标准化 ............................................. 33 4.4.2 KMO 和 Bartlett 检验 ............................................ 33

　4.4.3 公因子的提取 ................................................... 34 4.4.4 定义因子 ....................................................... 36 4.4.5 因子得分 ....................................................... 36 4.5 实证研究 ............................................................ 38 4.5.1 描述性统计 ..................................................... 38 4.5.2 相关性分析 ..................................................... 39 4.5.3 多重共线性检验 ................................................. 39 4.5.4 回归结果分析 ................................................... 40 第 5 章

　研究结论、建议及展望

　5.1 研究结论 ............................................................ 42 5.1.1 增值税减税对制造业企业财务绩效的影响 ........................... 42 5.1.2 增值税减税对不同类型制造业企业财务绩效的影响 ................... 42 5.2 政策性建议 .......................................................... 43 5.2.1 加大增值税减税力度 .........