论文总字数：24868字

摘 要

摘要：作为国家工业化发展的基础，制造业无疑已经成为国家综合国力提升的关键产业。我国制造业的产出在2010年位居世界排名第一位，但是存在的问题有结构不合理、资源利用率低下、自主创新能力不足等弱势。为了更好解决存在的一系列问题，国家也提出明确的战略说明，财税政策方面加大投资力度，实行有利于制造业快速升级转型的税收政策，从而帮助企业减轻负担，提供更舒适的企业发展生存环境，实现产业结构的调整优化和升级转型。本篇文章通过对江苏省制造业的理论分析，收集整理数据做出实证分析，论述制造业的企业产值与税负之间的关系。完成过程中，首先比较分析了2015年至2019年期间江苏省制造业企业产值和税负，通过数据研究发现制造业所背负的税负处于较高的严峻状态，导致产值增速迟缓。高耗能的制造业税负率逐年上升，产值增速却始终缓慢；非高耗能的制造业税负率呈逐年下降趋势，产值增速则不断加快。其次对三百九十家上市公司的数据建立模型，进一步对企业产值与税负之间的关系深入论证，得出结论：从宏观层面看，制造业企业税负会抑制企业产值的增长速度。通过一系列实证分析与发展现状的勘察，我总结了目前制造业发展所面临税收问题。一是，总体税收负担较重；二是，不同类型的制造业企业之间存在不合理的税负差异；三是，税收的杠杆作用并不能起到降低能耗的效果。最后针对研究中出现的问题提出相关的政策调整建议，首先国家应该降低制造业的税收负担；其次，政府应该制定一些税收优惠政策，促进制造业战略发展；最后，相关部门可以参考企业的技术管理水平和具体耗能情况，实施加权优惠税率。

关键词：企业产值；税负；制造产业；战略发展

江苏省上市公司税负对企业绩效影响的实证研究——基于企业产值视角

摘 要 I

Abstract IV

第一章 绪 论 6

1.1 研究背景与研究意义 6

1.1.1研究背景 6

1.1.2 研究意义 6

1.2 概念的界定 6

1.2.1 企业税负的概念 7

1.2.2 企业产值的概念 7

1.3 文献综述 7

1.3.1 对企业税负进行研究 7

1.3.2 对企业产值进行研究 8

1.3.3 企业税负对企业绩效产生的影响 8

1.4 研究思路与方法 8

第二章 企业税负对企业产值影响的理论分析 10

2.1 企业税负对产值影响的理论分析 10

2.1.1 生产要素的理论 10

2.1.2 公共产品的理论 10

2.1.3 新古典经济增长理论 11

2.2 企业税负对企业产值影响的作用 11

第三章 江苏省制造业税负和企业产值影响的现状分析 12

3.1 江苏省制造业企业税负水平分析 12

3.1.1 江苏省制造业企业税负水平分析 12

3.1.2 江苏省不同类型制造业企业税负水平分析 12

3.1.3 江苏省不同能耗制造业企业税负水平分析 13

3.2 江苏省制造业企业产值水平分析 13

3.2.1 江苏省制造业整体企业产值水平分析 13

3.2.2 江苏省不同类型制造业企业产值水平分析 13

3.2.3 江苏省不同能耗制造业企业产值影响的变化分析 14

4.1 模型构建 15

4.1.1变量确定及说明 15

4.2 实证分析 16

4.2.1 描述性统计 16

4.2.2 相关性分析 16

4.2.3 回归性分析 16

4.2.4稳健性检验 17

第五章 制造业税收政策的优化 19

5.1 制造业行业税收政策存在问题 19

5.2 促进制造业升级的税收政策建议 19

5.2.1降低制造业税负 19

5.2.2建立适合制造业产业调整的税收政策 20

致 谢 21

参考文献 22

An empirical study on the impact of tax burden on corporate performance of Listed Companies in Jiangsu Province -- Based on the perspective of corporate output value

Abstract

As the foundation of national industrialization development, manufacturing industry has undoubtedly become the key industry of national comprehensive national strength. The output of China"s manufacturing industry ranked the first in the world in 2010, but the existing problems are unreasonable structure, low resource utilization, lack of independent innovation ability and other weaknesses. In order to better solve a series of existing problems, the state has also put forward a clear strategic statement, increasing investment in fiscal and tax policies, and implementing tax policies conducive to the rapid upgrading and transformation of manufacturing industry, so as to help enterprises reduce the burden, provide a better environment for survival and development, and realize the transformation and upgrading and the adjustment and optimization of industrial structure. Through the theoretical analysis of the manufacturing industry, this paper discusses the output value and tax burden of the manufacturing industry from four aspects of technology, type, energy consumption and overall development, and makes an empirical analysis. In the process of completion, we first compared and analyzed the output value and tax burden of China"s manufacturing enterprises from 2013 to 2017. Through data research, we found that the tax burden of manufacturing industry was in a high and severe state, resulting in the slow growth of output value. The tax burden rate of high energy consuming manufacturing industry shows an increasing trend year by year, but the growth rate of output value is always slow; the tax burden rate of non high energy consuming manufacturing industry shows a decreasing trend year by year, while the growth rate of output value is accelerating. Secondly, this paper establishes a model based on the data of more than 1000 listed companies, and further demonstrates the relationship between enterprise output value and tax burden, and draws the conclusion: from the macro level, the tax burden of manufacturing enterprises will inhibit the growth rate of enterprise output value; the impact of tax burden of different types of manufacturing enterprises on output value is not the same, including paper industry, metal processing industry, electronic equipment and other enterprises The tax burden of the industry has a greater inhibitory effect on its output value, while the tax burden of the chemical manufacturing industry, railway transportation equipment manufacturing industry, electronic equipment and other enterprises has a less significant inhibitory effect on the output value. Through a series of empirical analysis and development status survey, I also summarize the tax problems encountered in the current development of manufacturing industry. Firstly, the overall tax burden is heavy; secondly, there are unreasonable tax differences among different types of manufacturing enterprises; thirdly, the leverage of tax can not reduce energy consumption. Finally, according to the problems in the research, this paper puts forward relevant policy adjustment suggestions. Firstly, the state should reduce the tax burden of manufacturing industry; secondly, the government should formulate preferential policies conducive to the strategic development of manufacturing industry; finally, relevant departments can implement weighted preferential tax rate with reference to the technical management level and specific energy consumption of enterprises.

Keywords: Enterprise output value; tax burden; manufacturing industry; strategic development

第一章 绪 论

1.1 研究背景与研究意义

1.1.1研究背景

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