汽车制造业税负及其影响因素的实证研究——基于上市公司财务数据

以45家汽车制造行业上市公司2010～2011年财务数据为样本,研究发现汽车制造业的流转税税负分别为0.018、0.0075,所得税税负分别为0.1951、0.2079,且所得税税负变化很异常。对税负的影响因素进行实证分析表明:主营业务收入、净资产收益率对流转税税负的影响为正向的,主营业务成本和存货变动率对流转税税负的影响是负向的;资产负债率对所得税税负的影响是负向的,企业的规模、固定资产密度、净资产收益率对所得税税负的影响是正向的。

The Empirical Research on the Tax Burden of Automobile Manufacturing Industry: Basing on Financial Date of Listed Companies

Taking financial date of 45 listed in automobile manufacturing industry from 2010 to 2011 as samples, the research has been done. It is discovered that the turnover tax burden were 0.018,0.0075, and the income tax burden were 0.1951,0.2079, moreover, the income tax burden varies abnormally. The empirical results show that the main business income and return on equity have a positive influence on the turnover tax burden, while main business cost and the variation rate of inventory have a negative influence on the turnover tax burden, besides asset-liability ratio has negative impacts on income tax burden, but the size of the enterprise, the density of fixed assets and return on equity have a positive influence on the income tax.