减税降费对制造业企业的财务影响研究

【作者】 赵艳；

【导师】 张明凯；

【作者基本信息】 昆明理工大学 ， 工商管理（专业学位）， 2021， 硕士

【摘要】 从国际环境看,全球经济发展趋势变缓,国际经济环境复杂多变,中国和美国产生的贸易摩擦日益加剧。从国内环境看,在过去的30年,中国经济取得了举世瞩目的成就,同时也面临着转型升级与结构调整的双重考验,中国改革进入了深水区。我国是制造业大国,制造业在实体经济的发展中起着关键作用。我国制造业企业在总量上已跻身世界第一位,但在质量上仍存在自主研发能力不足、技术创新水平不高、产业结构不合理等问题。党中央、国务院为了进一步促进中国经济由高速增长向高质量发展转变,自2019年以来出台了一系列“活水养鱼”的减税降费政策,并将制造业企业列为减负重点,以此推动制造业技术创新、转型升级和结构调整。减税降费的实施效果对于制造业企业而言,会通过财务各方面的影响反映出来,本文选取了Y企业作为案例公司,研究减税降费对制造业企业财务产生的影响,并提出对策建议,使制造业企业能最大限度享受税费改革带来的政策红利。本人通过调查研究,收集Y企业2015年-2019年的财务数据,结合案例分析法和财务指标分析法进行综合分析。论文在理论研究的基础上,首先介绍了我国减税降费的政策背景,简要罗列了我国减税降费政策的具体内容,并分析了减税降费对制造业企业的财务影响。然后,结合Y制造业企业的发展现状、经营状况及2015年-2019年的税费缴纳情况,分析得出Y企业虽然发展势头较好,但纳税金额较高,税费负担较重,严重制约了企业的长远发展。在减税降费政策背景下,通过对比分析Y企业减税降费前后的税费负担变化情况,看出企业的整体税费负担得到有效减轻。接着运用财务指标分析法,从Y企业盈利、运营、偿债和发展四个方面出发,对近5年来企业的财务绩效进行较为全面的比较分析,得出减税降费政策总体上提升了企业的财务绩效。同时减税降费政策大大提高了Y企业的现金储备能力,缓解了企业的资金周转压力,增强了企业的发展信心。另外,减税降费政策还促进了企业对高精尖技术的深层次开发,提升了企业的研发能力。综合研究结果表明,减税降费有效减轻了Y制造业企业的税负压力、降低了企业的生产成本、激发了企业的发展活力和创造力。最后针对Y制造业企业本身存在的问题,从财务策略、会计核算、内部控制和财务人员综合素质四个方面,提出了减税降费背景下的Y企业的发展策略,这对优化制造业产业结构,深化制造业税制改革,提高制造业财务绩效水平,助力制造业企业高质量跨越式发展,具有积极的促进作用。更多还原

【Abstract】 From the perspective of international environment,the trend of global economic development is slowing down,the international economic environment is complex and changeable,and the trade friction between China and the United States is increasingly aggravating.In terms of domestic environment,China’s economy has made remarkable achievements in the past 30 years.At the same time,China is also faced with the dual tests of transformation,upgrading and structural adjustment.China’s reform has entered a deep water zone.China is a big manufacturing country,which plays a key role in the development of the real economy.China’s manufacturing enterprises have ranked first in the world in terms of total quantity,but there are still some problems in quality,such as lack of independent research and development ability,low level of technological innovation and unreasonable industrial structure.In order to further promote the transformation of China’s economy from high-speed growth to high-quality development,the CPC Central Committee and the State Council have introduced a series of tax and fee reduction policies since 2019 to "live water and raise fish",and listed manufacturing enterprises as the focus of burden reduction,in order to promote the technological innovation,transformation and upgrading and structural adjustment of the manufacturing industry.Policies prevailing worldwide tax effect for manufacturing enterprise,will be reflected by the influence of the financial aspects,this article selects the Y enterprise company,as a case study of tax cuts Jiang Fei for manufacturing enterprise financial impact,and put forward countermeasures and Suggestions,make manufacturing enterprises can enjoy the tax and fee reform brings the maximum policy dividends.Through investigation and research,I collected the financial data of Company Y from 2015 to 2019,and made a comprehensive analysis by combining case analysis and financial index analysis.On the basis of theoretical research,this paper first introduces the policy background of tax reduction and fee reduction in China,briefly lists the specific content of tax reduction and fee reduction policies in China,and analyzes the financial impact of tax reduction and fee reduction on manufacturing enterprises.Then,combined with the development status,operation status and tax payment from 2015 to 2019 of Y manufacturing enterprise,the analysis concluded that although Y enterprise has a good development momentum,the tax payment amount is high and the tax burden is heavy,which seriously restricts the long-term development of the enterprise.Under the background of tax reduction and fee reduction policy,through comparative analysis of the tax burden changes before and after tax reduction and fee reduction of Y enterprise,it can be seen that the overall tax burden of Y enterprise has been effectively reduced.Then,using the financial index analysis method,from the four aspects of the profit,operation,debt repayment and development of Y enterprise,a comprehensive comparative analysis of the financial performance of the company in the past five years is made,and the conclusion is drawn that the tax and fee reduction policies have generally improved the financial performance of the company.At the same time,the tax and fee reduction policy has greatly improved the cash reserve capacity of Y Company,alleviated the pressure of capital turnover of the company and enhanced the confidence of the development of the company.In addition,the tax and fee reduction policy has also promoted enterprises’ deep development of advanced and sophisticated technologies and enhanced their research and development capabilities.The comprehensive research results show that tax reduction and fee reduction have effectively reduced the tax burden of Y manufacturing enterprises,reduced their production costs,and stimulated the development vitality and creativity of the enterprises.Finally aiming at the existing problem of Y manufacturing enterprise itself,from a financial strategy,accounting and internal control and financial personnel overall quality four aspects,proposed under the background of tax cuts Jiang Fei Y enterprise development strategy,the optimization of manufacturing industrial structure,deepen the reform of the manufacturing system,improve the level of manufacturing financial performance,boost the leap development of manufacturing enterprises with high quality It has a positive promoting effect.更多还原