中国采矿企业税收负担与经营绩效的实证研究

An Empirical Study on Tax Burden and Performance of Mining Enterprise in China

随着全球矿产资源及能源供应趋紧,中国采矿业将面临国际市场的激烈竞争和巨大压力,而现行矿业税制存在诸多问题,制约了采矿企业竞争力的提高。本文以2005-2012年间全国代表性30家矿业上市公司为样本,考察采矿业实际税负水平及对企业经营绩效的影响。研究结论显示:①实际税负水平的变化可以直接影响采矿企业绩效,两者呈现显著的负相关关系;②在现行的财税体制和绩效考核体制下,地方政府使用所得税优惠保护本地采矿企业,加之中央企业拥有主动避税动机和条件,相对于总体税负而言,采矿企业所得税税负与经营绩效之间负相关性不显著。本文提出改革中国采矿业税制政策建议如下:优化税制结构,建立与矿产品价格变化相适应的弹性税制;完善和优化采矿业增值税政策;细化和完善企业所得税制中扣除项目的内容;制定合理适度的采矿企业税收优惠政策,适时开征矿山企业环境税;加强税收征管,重点防范中央企业内部转移定价问题,从而促进自然资源的合理开发与利用,实现经济社会的可持续发展。

With the dwindling supply of mineral resources and energy, China＇ s mining industry will face fierce international competition and market pressure. However, the current mining tax regime has many problems, which restricts the advancement of competitiveness of enterprises. This paper discusses the actual tax impact on business performance, based on 30 mining listed firms＇ data between 2005 and 2010. The conclusions are as follows. ①The actual tax burden directly affects the performance of the mining companies, which showed a significant negative correlation. ②Under the current tax system and the appraisal system of governments, local governments use tax concessions to protect local mining enterprises in contrast to the central business owners who have the motive and ability to avoid taxes. As a result, compared to the actual tax burden, the negative correlation between income tax burden and performance was not significant. This paper recommends reforming the mining sector＇ s taxation policies in the following ways ： optimize the tax structure ; establish a tax regime responsive to changes in commodity prices; improve and optimize the mining industry＇ s value- added tax policies ; refine and improve the corporate income tax system of deductions content; develop reasonably modest tax incentives for mining companies; introduce environmental taxes on mining enterprises ; strengthen tax collection and management systems; focus on preventing internal transfer pricing issues between the central enterprises thereby promoting the rational development of natural resources and utilization to achieve sustainable economic and social development.