| 机械制造业税务风险的实证分析 |
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| 引用本文： | 谭光荣,王贤.机械制造业税务风险的实证分析[J].财经理论与实践,2012,33(4):84-87. |
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| 作者姓名： | 谭光荣 王贤 |
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| 作者单位： | 湖南大学经济与贸易学院,湖南长沙,410079 |
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| 摘 要： | 以2008～2010年的机械制造业上市公司的480组数据为样本,考察我国机械制造业税务负担现状和税务风险影响因素,结果发现:机械制造业总体税负居中,但呈逐年递增趋势;机械制造业的税务风险与增值税负担、所得税负担、资产收益、固定资产变动和企业规模显著正相关,与企业总资产周转率显著负相关。
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| 关 键 词： | 机械制造业 税收负担 税务风险 |
The Empirical Analysis of Tax Risk in Mechanical Manufacture |
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| TAN Guang-rong,WANG Xian.The Empirical Analysis of Tax Risk in Mechanical Manufacture[J].The Theory and Practice of Finance and Economics,2012,33(4):84-87. |
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| Authors: | TAN Guang-rong WANG Xian |
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| Institution: | (School of Economics and Trade,Hunan University,Changsha,Hunan 410079,China) |
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| Abstract: | Based on 480 data of listed manufacturing companies from 2008 to 2010,tax burden status and tax risk influence factors are investigated.The results show that: the mean overall tax burden is on a middle level,but increasing;tax risk is positively related with VAT burden,income tax burden,return of assets,change in fixed assets and enterprise scale,but negatively related with the turnover of assets. |
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| Keywords: | Mechanical manufacture Tax burden Tax risk |
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