金融服务业税金支出水平的实证研究——来自28家金融业上市公司的数据分析  

Analysis of the Tax Expenditure Level of Financial Services Industry——Data from 28 Listed Companies

作　　者：郭刚[1] 

机构地区：[1]中南大学商学院

出　　处：《财务与金融》2012年第5期1-5,共5页Accounting and Finance

基　　金：国家社科基金重点项目(课题编号:08AJY040);湖南省社科基金项目(课题编号:2010YBB334);湖南省软科学研究计划项目(课题编号:2010ZK3138)

摘　　要：本文从新浪网上划分为金融行业的39家上市企业中挑选出主业未发生变化、上市超过四年的28家上市公司，选取其在上海证券交易所和深圳证券交易所公布的2007-2010年年度财务报告数据进行分析，模拟GDP收入法计算口径测算了”企业增加值”和税金支出的比例关系，揭示金融服务业与有色金属冶炼行业的税金支出率的差异及其原因。通过年度数据比较分析我国结构性减税的效果，揭示不同行业的企业税负水平，并对税负构成进行分析，为公平税负为原则的财税体制改革提供参考。This paper select 28 listed companies from the financial listed enterprise in the Shanghai stock exchange and Shenzhen stock exchange. It researches their annual financial report from 2007 to 2012, and calculates their proportional relation of the ＂enterprise value added＂ and ＂tax expenditure＂. This paper reveals the differences of the tax expenditure rate between the financial services and non-ferrous metal smelting industry, and analyses the course. The purpose of this paper is to research the effect of structural tax cuts in China and reveal the different tax burden level between the different industries. It hopes to provide reference about the reform of the fiscal and taxation systems.

关 键 词：企业增加值 税金支出率 人均人工成本 结构性减税 

分 类 号：F812[经济管理—财政学]