宁波上市公司所得税税负的实证研究及税负政策取向的探讨毕业论文.doc

毕业论文 （20_ _届） 宁波上市公司所得税税负的实证研究及税负政策取向的探讨 摘 要 企业所得税税收负担分为名义所得税负担和实际所得税负担，本文通过实际所得税负担来反映宁波上市公司的所得税负担水平。宁波上市公司普遍属于大中型企业，总体上集中于制造业，并主要分布在电子金属及机器设备制造业、纺织服装业等。另外由于2008年处于法定税率调整的衔接期，宁波上市公司2007年到2009年利润总额和所得税费用的波动都比较大。 采用实证研究的方法，以宁波市21家上市公司作为研究样本，从公开披露在中国上市公司资讯网上获取样本公司2007、2008、2009三年的财会数据，对宁波上市公司的所得税负担进行分析，得出的结论是：宁波上市公司的所得税税负从整体来说是偏低的，远没有达到国家法定税率25%；但从个别行业来看，宁波上市公司的行业税负是偏高的，所以，就宁波上市公司整体而言，适度增加税收是未来的趋势，但就宁波上市公司目前的产业分布而言，调整产业结构，并朝着国家政策鼓励的方向发展，从而享受国家税收优惠，达到减轻所得税税负的目的。 关键词：Abstract The tax burden of business income tax divides into two parts: nominal tax burden and actual tax burden. This paper reflects the standard of Ningbo listed companies according to the actual tax burden. Almost Ningbo listed companies belong to large and medium-size enterprises, and generally focus on manufacturing industry, what’s more, it mostly spread on electronic metal, machinery and equipment manufacturing industry, the textile and garment industry and so on. Owing to the transition period of legal rate adjustment in 2008, the total profit and income tax expense of Ningbo listed companies has a obvious rise and fall from 2007 to 2009. To Ningbo 21 listed companies as the sample in th way of adopt empirical method, we come to a conclusion through the public disclosure of listed companies in Chinese sample companies online access according to accounting data from 2007 to 2009 and analysis of ningbo listed companies income tax burden:the level of income tax burden in the Ningbo listed companies is low, and it doesn’t reach the national legal rate of 25%; this situation shows that Ningbo listed companys overall tax environment is moderately loose, and it’s conducive to the development of the enterprise. As the states tax policy, the country will not lower income tax rates again in the short term, and as for the problem of low tax burden, the tax authorities should intensify the collection efforts, and avoid the loss of tax revenues. Judging from the tax rate of individual sectors, the Ningbo li