税收与企业营业收入的关系:基于上市公司年报数据

The Relationship between Tax and Enterprise Business Income:Based on the Listed Company Annual Data

以抽取的具有代表性的50家上市公司1995—2010年的时间序列数据为分析对象,研究政府税收和营业收入之间的关系,旨在从侧面探究提高我国劳动报酬占国民收入比重的依据。得出结论:1995—2010这16年间税收占营业收入平均比重达到5.86%;税收年平均增长率高于营业收入年平均增长率0.2个百分点;税收和营业收入存在长期均衡关系,营业收入是税收的Granger原因;税收的短期波动受短期营业收入和偏离长期均衡的影响。

Through,analysing a representative sample of 50 listed companies’ 1995-2010 time series data the relationship between government tax and operating income will be studyed. It aims to explore the basis of increasing the proportion of the remuneration for labor in national income. The result shows that: in 1995-2010 periods,the average proportion of tax revenue in enterprise business income reaches 5.86%;the average growth rate of tax revenue is 0.2 percent higher than that of business income. Furthermore,there is a long-term equilibrium relationship between tax and business income. Business income is the Granger cause for tax. And the fluctuation of short-term tax is affected by short-term business income and its deviation from long-run equilibrium.