机械制造业税务风险的实证分析

谭光荣; 王贤

机械制造业税务风险的实证分析

引用本文：谭光荣，王贤.机械制造业税务风险的实证分析[J].财经理论与实践,2012,(4):84-87

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作者	单位
谭光荣，王贤	(湖南大学经济与贸易学院，湖南长沙410079)

中文摘要:以2008~2010年的机械制造业上市公司的480组数据为样本，考察我国机械制造业税务负担现状和税务风险影响因素，结果发现：机械制造业总体税负居中，但呈逐年递增趋势；机械制造业的税务风险与增值税负担、所得税负担、资产收益、固定资产变动和企业规模显著正相关，与企业总资产周转率显著负相关。

中文关键词:机械制造业税收负担税务风险

The Empirical Analysis of Tax Risk in Mechanical Manufacture

Abstract:Based on 480 data of listed manufacturing companies from 2008 to 2010, tax burden status and tax risk influence factors are investigated. The results show that: the mean overall tax burden is on a middle level, but increasing; tax risk is positively related with VAT burden, income tax burden, return of assets, change in fixed assets and enterprise scale, but negatively related with the turnover of assets.

keywords:Mechanical manufacture Tax burden Tax risk

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