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论文编号：	5415
作者编号：	2120112464
上传时间：	2013/6/7 17:33:23
中文题目：	政治关联、所得税实际税负与民营高科技企业绩效
英文题目：	Research on Political Connections, ETR and Performance of Private High-tech Enterprises
指导老师：	李莉
中文关键字：	高科技企业，政治关联，所得税实际税负，企业绩效
英文关键字：	High-tech enterprises; Political connections; ETR; Corporate performance
中文摘要：	在建设自主创新型国家及发展转型经济的背景下，我国高度重视高科技企业的发展，制定了针对高科技企业的税收政策。我国税收法规具有较强的政策性，政府在优惠政策制定、高科技企业认定、申报纳税的审核等方面具有较大的自由裁量权和弹性决策空间，在这种制度背景下，高科技企业拥有了利用政治关联谋求更有利税收政策以提高企业绩效的操作空间。厘清政治关联、企业税负和绩效三者之间的关系，对改善高科技企业的税收环境、促进高科技企业发展具有重要意义。 那么，政治关联对高科技企业实际税负会产生怎样的影响？有政治关联的高科技企业是否承担较低的实际税负？政治关联对实际税负的影响又会对高科技企业的绩效产生怎样的影响？实际税负是否在政治关联与企业绩效的关系中起着中介作用？这是本文要回答的重要问题。 基于以上问题，本文以高科技企业为研究对象，结合我国制度背景，以政治关联为切入点，以税收负担为研究路径，立足于高科技企业的绩效问题，推导政治关联通过影响税收负担进而影响企业绩效的路径，探讨政治关联、税收负担和企业绩效三者之间的关系。本文认为税负在政治关联和企业绩效之间起着部分中介作用，即税收负担是政治关联影响企业绩效的路径之一；有政治关联的民营高科技上市公司比无政治关联的高科技企业承担较低的所得税税负，而所得税税负对绩效有负向影响，有政治关联和无政治关联的民营高科技上市公司税负的减轻都对绩效有提升作用，而且与无政治关联企业相比，较低的所得税税负对绩效的提升作用对于有政治关联的企业更显著；政治关联对民营高科技上市公司绩效有正向影响。 本文以税收负担为路径，从政治关联的视角研究高科技企业的绩效问题，厘清了政治关联、实际税负和企业绩效三者之间的关系，丰富了相关理论，与此同时，为提高税收公平性和纳税工作效率，为高科技企业的健康发展和政企关系改革提供理论和决策依据。
英文摘要：	With the independent innovative country construction and economic transformation and development, our country attaches great importance to the development of high-tech enterprises, and specially formulates the tax policy for high-tech enterprises. Tax policy is a control tool and implementation carrier of the macroeconomic regulation, and is the important external environment which influences enterprises’ performance. On the one hand, tax policy will directly affect the enterprises’ after-tax profits and cash flow; on the other hand, it will influence the behavior of enterprises which pursue profit maximization. Our country’s tax laws and regulations are with strong policy, big arbitrariness, and poor stability. The tax law enforcement enjoys great discretion, and the government has considerable discretion and flexibility decision space in terms of preferential policy setting, hi-tech enterprises confirmation, and the audit of tax-paying, etc. At the same time, it is space of high-tech enterprises with political connections to seek more favorable tax policy. Clarifying the relationship among political connections, tax burden and performance, is of great significance to improve the tax environment and the performance of high-tech enterprises. So, how will political connections influence the actual tax burden of high-tech enterprises? Do high-tech enterprises with political connections bear lower real tax burden? How will the influence of political connections on the actual tax burden effect the performance of high-tech enterprises? Whether the actual tax burden plays an intermediary role in the relationship between political connections and corporate performance? These are important questions to answer in this paper. According to the above situation, this paper adopts high-tech enterprises as the research object, combines our country’s system background, uses political connections as the breakthrough point and tax burden as the research path, bases on high-tech enterprises’ performance, explores the influence of political connections on business performance through tax burden and discusses the relationship among political connections, tax burden, and corporate performance. This paper argues that tax burden plays partial intermediary role between political connections and performance, namely, tax burden is one of the paths through which political connections affect performance; high-tech enterprises with political connections bear lower real tax burden and tax burden has negative effect on performance of private high-tech listed companies; tax relief of private high-tech listed companies with and without political connections promotes the performance, and compared with enterprises without political connections, the promotion effect is more prominent to private high-tech listed companies with political connections; political connections have positive influence on performance of private high-tech listed companies. This paper researches high-tech enterprises’ performance using political connections as the breakthrough point and tax burden as the research path, and clarifies the relationship among political connections, tax burden and performance, which enriches the related theories, at the same time, improves tax equity and the efficiency of tax work, and provides theoretical and decision-making basis for the healthy development of the high-tech enterprises and relationship reform between government and enterprises.
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