【摘要】：我國處于社會主義初級階段，也是轉(zhuǎn)型跨越的攻堅階段，現(xiàn)實的生產(chǎn)力放棄單一的公有制，選擇多種所有制共同發(fā)展，整個經(jīng)濟體制由計劃經(jīng)濟向市場經(jīng)濟轉(zhuǎn)型。在此過程中，，地方政府充當了改革主動性和政治可靠性的先行軍角色。地方政府在獲得中央政府下放的資源和權(quán)力的過程中，增強了地方經(jīng)濟實力，提高了政治地位。地方政府一方面要保證政策的公平性，另一方面還要保證效益最大化。然而在對經(jīng)濟資源的配置過程中，發(fā)生一些如資產(chǎn)控制權(quán)、所有權(quán)、投資權(quán)的爭奪，財稅爭奪和責任的推諉，以及民間資本的準入界線等問題，不同所有制企業(yè)可能存在的一些差別化待遇。例如不同所有制的產(chǎn)權(quán)保護不同，市場和行業(yè)準入歧視，融資困難，稅務(wù)歧視。 本論文在總結(jié)前人研究理論和研究成果的基礎(chǔ)上，從所有制不同的企業(yè)實際稅率不同的角度出發(fā)，研究多種所有制經(jīng)濟共同發(fā)展的體制下，所有制對山西采礦企業(yè)的稅率影響。本文運用比較研究方法和實證分析方法，對比分析了全國采礦業(yè)、制造業(yè)的整體稅負，山西省采礦業(yè)和全國采礦業(yè)稅負情況，并利用面板數(shù)據(jù)，建立固定效應(yīng)回歸模型，具體分析實際影響山西采礦企業(yè)稅率的微觀因素和作用效果。最后發(fā)現(xiàn)所有制情況對實際稅率存在顯著的影響作用，且國有采礦業(yè)的實際稅率高于私人和外資企業(yè)。同時進一步發(fā)現(xiàn)山西私人采礦業(yè)企業(yè)的稅率高于全國私人采礦業(yè)稅率水平。 最后根據(jù)實證研究結(jié)果，在以公有制為主體，多種所有制經(jīng)濟并存的現(xiàn)行體制下，為政府部門合理運用稅收調(diào)節(jié)手段，提高稅收管理水平，公平市場競爭環(huán)境，提高產(chǎn)業(yè)和企業(yè)競爭力提出政策建議。
[Abstract]:Our country is in the primary stage of socialism, which is also the critical stage of transition. The real productive forces give up the single public ownership and choose various forms of ownership to develop together, and the whole economic system is transformed from planned economy to market economy. In this process, the local government as the reform initiative and political reliability of the first military role. In the process of obtaining the resources and power delegated by the central government, the local government enhances the local economic strength and political status. On the one hand, the local government should ensure the fairness of the policy, on the other hand, to ensure the maximum benefit. However, in the process of allocating economic resources, there are some problems, such as the control of assets, ownership, investment rights, fiscal and tax competition, responsibility prevarication, and the access boundary of private capital, and so on. Different ownership enterprises may exist some differential treatment. For example, different ownership of property rights protection, market and industry access discrimination, financing difficulties, tax discrimination. On the basis of summing up the previous research theories and research results, this paper studies the influence of ownership on Shanxi mining enterprises under the system of common development of multi-ownership economy from the point of view of different real tax rates of enterprises with different ownership. This paper uses comparative research method and empirical analysis method to compare and analyze the whole tax burden of mining industry and manufacturing industry in China, Shanxi mining industry and national mining industry tax burden, and establishes a fixed effect regression model using panel data. This paper analyzes the micro factors and effect of the tax rate of Shanxi mining enterprises. Finally, it is found that ownership has a significant effect on the effective tax rate, and the effective tax rate of state-owned mining industry is higher than that of private and foreign-funded enterprises. At the same time, the tax rate of Shanxi private mining enterprises is higher than the national private mining tax rate. Finally, according to the results of empirical research, under the current system of public ownership as the main body and the coexistence of multiple ownership economies, the government can make rational use of tax regulation means to improve the level of tax administration and fair market competition. To improve the competitiveness of industries and enterprises to put forward policy recommendations.
【學位授予單位】：中國地質(zhì)大學（北京）
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.1;F812.42

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