机械制造业税务风险的实证分析
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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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