【作者】 余布凡；

【导师】 刘华；

【作者基本信息】 华中科技大学 ， 企业管理， 2005， 硕士

【摘要】 本文在分析工业企业竞争力的定义和性质的基础上,决定采用市场竞争力和技术竞争力两个指标来研究税收政策对我国工业竞争力的影响。在市场竞争力方面,本文采用经济学中产品生产、消费的基本模型为基础,引入税收因素,建立工业企业竞争力模型,分析税收与企业竞争力之间的定量关系,得出产品需求弹性系数决定税收与工业企业竞争力关系的结论。在该结论的基础上,本文分析了我国烟草、家具制造、医药制造、服装、食品以及饮料等6 个行业的需求弹性系数和间接税负担之间的关系。在技术竞争力方面,本文分别讨论了税收政策对工业企业固定资产更新投入和R&D投入的影响。对固定资产更新投入,本文分别分析了企业所得税和增值税两大税种对工业企业固定资产更新成本的影响以及投资抵免政策、亏损弥补政策、利息处理规定等是如何影响工业企业固定资产更新决策。对于R&D 投入,本文在安沃沙赫的理论研究的基础上,分析了税收抵免、减低公司所得税率、R&D 金额列支三种税收优惠方式在我国的实施情况。在税收政策与工业企业竞争力理论研究的基础上,本文针对我国现行的税收政策体系,提出其不利于我国工业企业竞争力发展的主要因素。最后,文章结合我国即将启动的新一轮税收体制改革,从企业所得税、增值税、消费税三方面提出了内外资企业所得税制度合并、生产型增值税转消费型增值税、消费税制度调整等提高我国工业企业竞争力的政策建议。更多还原

【Abstract】 Analyzing the definition and characters of industrial competitiveness, the paper describes industrial enterprises’competitiveness by market competitiveness and technique competitiveness. The second chapter analyzes market competitiveness. Based on the basic production and consumption model in the economics, the model of industrial enterprises’competitiveness, in which the taxation factor is introduced, is developed to analyze the quantitative relationship between the taxation and the industrial enterprises’competitiveness. It is concluded that the effect of tax on industrial enterprises’competitiveness depends on the price elasticity for the production. On basic of this conclusion the paper select 6 kinds of production, such as tobacco, furnishings manufacture, medicament, habiliment, foodstuff, drink and so on. It analyzes those price elasticity and tax burden. The third chapter analyzes technique competitiveness by capital assert investment and R&D investment. It analyzes some tax policy which influence industrial enterprises’capital asserts investment. Then, the paper analyzes three kinds of tax preference and their usage in our country, such as tax credit for R&D investment, decrease on enterprises income tax rate, and cost confirm of R&D investment. On the basic of those theoretical analyses of tax policy and industry competitiveness, the paper educes some disadvantage of actual tax system for the development of Chinese industrial competitiveness. At last the paper put forward some countermeasures on enterprise income tax, VAT, excise to improve industrial enterprises’competitiveness, such as unifying enterprise income tax of domestic capital and foreign capital, type changing of VAT, regulating excise and so on.更多还原