制造业上市公司税负实证分析——总体趋势、影响因素与差异比较

Empirical Analysis of the Tax Burden of Manufacturing Listing Corporations——the Overall Trend,the Impact Factors and the Difference

以1191家制造业上市公司为样本计算了2009年至2014年税负情况,结果表明:中国制造业上市公司以营业收入为基数的税负水平基本稳定,但以利润为基数的税负水平快速上升,中国制造业税负总体很重;毛利率是影响税负的最显著因素;"营改增"对制造业减负并没有产生显著作用;税收杠杆对产业结构调整作用明显;市场化程度和企业税负关系密切。建议:将"减税减负"作为制造业转型升级关键;全面和深入推进"营改增";针对性开展"减税"活动;坚持以税收为杠杆推进产业结构调整。

The tax burden of the Sample Firms from 2009 to 2014 is calculated by using 1191 manufacturing listing Corporations as the sample. Results reveal that the tax burden based on operating income keeps stable, but the tax burden based on profit rises rapidly, and the total tax burden of Chinese manufacturing industry is really serious ; The gross margin is the most significant influencing factor to tax burden;The policy of ＂business tax converting to VAT＂ has no obvious effect on manufacturing industry＇s tax burden;The adjustment role of the tax leverage＇s playing in industrial structure is evident; The level of privatization has a negative relation with the tax burden. The policy recommendations include ： Making reduction of ＂tax burden＂ as the key to the success of the transformation and upgrading of the manufacturing industry;Promoting the ＂business tax converting to VAT＂ ; Carrying out the specified ＂tax reduction＂ activities; Ad- hering to the tax leverage＇s role in adjusting the industrial structure.