本文選題：企業(yè)所得稅 + 收入分配格局��； 參考：《湘潭大學(xué)》2015年碩士論文

【摘要】：目前,我國(guó)已成為全球貧富兩極分化最嚴(yán)重的國(guó)家之一,全國(guó)居民基尼系數(shù)在1990年就已經(jīng)達(dá)到0.445,到2007年上升至0.484,超過(guò)國(guó)際上公認(rèn)的0.4警戒線,這表明我國(guó)已經(jīng)到了必須直面和解決分配不公問(wèn)題,切實(shí)維護(hù)社會(huì)公平與正義的階段。而稅收制度作為國(guó)家宏觀調(diào)控的一種強(qiáng)有力手段,必然成為國(guó)家調(diào)節(jié)收入分配不公問(wèn)題的首要選擇。另一方面,我國(guó)收入分配機(jī)制主要存在三大問(wèn)題,而微觀分配機(jī)制的系統(tǒng)性“缺陷”是導(dǎo)致收入分配不公現(xiàn)象的重要原因,因此,本文研究的收入分配問(wèn)題是建立在微觀經(jīng)濟(jì)主體的基礎(chǔ)上進(jìn)行的,而企業(yè)所得稅作為微觀經(jīng)濟(jì)主體的直接稅,對(duì)其經(jīng)濟(jì)行為會(huì)產(chǎn)生直接影響,故本文以2008年企業(yè)所得稅稅制改革作為切入點(diǎn),從微觀視角將稅制改革問(wèn)題和收入分配公平問(wèn)題有機(jī)結(jié)合起來(lái)探討,以期對(duì)優(yōu)化我國(guó)稅制和促進(jìn)企業(yè)收入分配制度的完善盡綿薄之力。本文基于利益相關(guān)者理論、企業(yè)稅收利益相關(guān)者理論、企業(yè)稅收契約關(guān)系理論、馬斯格雷夫的“稅收影響點(diǎn)”理論等,對(duì)企業(yè)所得稅稅制改革和企業(yè)收入分配格局進(jìn)行了以下三個(gè)方面的具體研究:第一,根據(jù)前人的研究,厘清企業(yè)所得稅稅制改革及所得稅稅負(fù)變化對(duì)企業(yè)收入分配格局的影響,并由此提出了本文的四個(gè)假設(shè);第二,運(yùn)用統(tǒng)計(jì)分析法,搜集整理了我國(guó)1599家制造業(yè)上市公司2005年至2012年的相關(guān)財(cái)務(wù)數(shù)據(jù),分析了這些上市公司的勞動(dòng)所得率、資本所得率和稅負(fù)率在企業(yè)所得稅稅制改革前后的變化趨勢(shì),以使我們能更直觀地了解企業(yè)收入分配格局中勞動(dòng)所得與資本所得的比重問(wèn)題;第三,在相關(guān)文獻(xiàn)和理論的基礎(chǔ)上,以制造業(yè)2005年至2012年上市公司為研究對(duì)象,以國(guó)泰安數(shù)據(jù)庫(kù)為數(shù)據(jù)來(lái)源,從勞動(dòng)所得、股東所得、債權(quán)人利息所得和國(guó)家稅收四個(gè)維度對(duì)企業(yè)收入分配格局進(jìn)行測(cè)度,采用所得稅稅負(fù)率和企業(yè)所得稅稅制改革年份兩個(gè)變量作為自變量,實(shí)證分析了企業(yè)所得稅稅制改革對(duì)企業(yè)收入分配格局的影響,得出的實(shí)證結(jié)果與前文的假設(shè)并不完全一致,我們發(fā)現(xiàn)企業(yè)所得稅稅制改革年份的啞變量與勞動(dòng)所得率、股東所得率存在顯著的正相關(guān)關(guān)系,與稅負(fù)率、債權(quán)人利息率存在負(fù)相關(guān)關(guān)系,該啞變量與債權(quán)人利息率的回歸結(jié)果并未通過(guò)顯著性檢驗(yàn),而所得稅稅負(fù)率與債權(quán)人利息率、股東所得率之間的關(guān)系并非假設(shè)所推導(dǎo)的那樣,該自變量與債權(quán)人利息率、股東所得率之間分別存在顯著的負(fù)相關(guān)關(guān)系和正相關(guān)關(guān)系,這說(shuō)明所得稅稅負(fù)率下降時(shí),債權(quán)人利息率提高而股東所得率下降。根據(jù)前文對(duì)企業(yè)所得稅稅制改革前后我國(guó)上市公司收入分配格局變化情況的理論分析和實(shí)證分析,筆者分別從納稅主體和征稅主體的角度提出對(duì)策和建議:(1)作為納稅主體的企業(yè)應(yīng)充分學(xué)習(xí)新稅法的相關(guān)條文,加大企業(yè)對(duì)技術(shù)創(chuàng)新方面的投入,提高企業(yè)產(chǎn)品的技術(shù)含量,積極由勞動(dòng)密集型企業(yè)向技術(shù)密集型性企業(yè)轉(zhuǎn)變,合理制定薪酬制度和融資政策,從而優(yōu)化企業(yè)的收入分配制度;(2)作為征稅主體的政府應(yīng)綜合考慮稅收效應(yīng)的影響,稅制的制定應(yīng)該充分考慮企業(yè)各利益相關(guān)者的訴求,根據(jù)市場(chǎng)經(jīng)濟(jì)的發(fā)展及時(shí)制定適合企業(yè)發(fā)展的稅收制度[1]。
[Abstract]:At present, our country has become one of the most serious polarization countries of the world's rich and poor. The Gene coefficient of the whole country has reached 0.445 in 1990 and up to 0.484 in 2007. It is more than the internationally recognized 0.4 warning line. This shows that China has come to the stage that we must face and solve the problem of unfair distribution and safeguard social fairness and justice. The tax system, as a powerful means of national macro-control, will inevitably become the primary choice for the state to regulate the unfair distribution of income. On the other hand, there are three major problems in the income distribution mechanism in China, and the systematic "defects" of the micro distribution mechanism are the important reasons for the unfair distribution of income distribution. Therefore, this paper The income distribution problem of the study is based on the microeconomic subject, and the enterprise income tax, as the direct tax of the microeconomic subject, has a direct impact on its economic behavior. Therefore, this article takes the reform of the enterprise income tax system in 2008 as a breakthrough point, and from the micro perspective, the problem of tax reform and the fairness of income distribution are discussed. In order to optimize our tax system and improve the system of enterprise income distribution, this article is based on stakeholder theory, enterprise tax stakeholder theory, enterprise tax contract theory, Musgrave's "tax impact point" theory, and the enterprise income tax system reform and enterprise. The income distribution pattern has been studied in the following three aspects: firstly, according to the previous research, it clarifies the influence of the enterprise income tax system reform and the income tax burden change on the enterprise income distribution pattern, and then puts forward the four hypotheses of this paper. Second, using the statistical analysis method, collects and collates the listed companies of 1599 manufacturing industries in our country. In the financial data from 2005 to 2012, the change trend of the labor income rate, the capital income rate and the tax rate before and after the reform of the enterprise income tax system is analyzed, so that we can more intuitively understand the proportion of labor income and capital income in the enterprise income distribution pattern; third, in the related literature and theory. On the basis of the theory, taking the listed companies in the manufacturing industry from 2005 to 2012 as the research object and taking the Tai'an database of the country as the data source, we measure the income distribution pattern from four dimensions of labor income, shareholder income, creditor interest income and national tax, and adopt the income tax rate and the two variables of the enterprise income tax reform year. As an independent variable, this paper empirically analyzes the influence of the enterprise income tax reform on the distribution pattern of enterprise income. The empirical results are not exactly the same as those of the previous hypothesis. We find that the dumb variable of the enterprise income tax reform year has a significant positive correlation with the labor income rate, the shareholder income rate, and the tax negative rate and the creditor. There is a negative correlation between the interest rate and the return result of the dumb variable and the interest rate of the creditor, and the relationship between the income tax rate and the interest rate of the creditor and the income rate of the shareholders is not the hypothesis, and there is a significant negative correlation between the independent variable and the interest rate of the creditor and the income rate of the shareholders respectively. This is a positive correlation, which indicates that the interest rate of the creditor increases while the shareholder's income rate decreases when the income tax rate drops. According to the theoretical analysis and empirical analysis of the changes in the distribution pattern of the listed companies in China before and after the reform of the enterprise income tax system, the author puts forward the countermeasures from the perspective of the subject of tax tax and the subject of tax collection. And suggestions: (1) enterprises as the subject of tax should fully learn the relevant provisions of the new tax law, increase the investment in technological innovation, improve the technical content of the enterprise products, actively change from labor intensive enterprises to technology intensive enterprises, rationally formulate salary and financing policies, so as to optimize the income distribution system of enterprises. (2) (2) the government, as the subject of Taxation, should take into consideration the effect of the tax effect. The formulation of the tax system should take full account of the demands of the various stakeholders of the enterprise, and formulate the tax system suitable for the development of the enterprise in a timely manner, according to the development of the market economy, [1].

【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類(lèi)號(hào)】：F812.42;F275.4

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