减税降费对岳阳化工企业净利润的影响研究

摘  要

随着我国的经济在伟大的改革开放四十周年中飞速的发展，相应的财政收入也在快速增长，这对于我国国力的提升起到了重要作用.但中国的宏观税负水平以及高税负下的企业竞争力问题一直都是社会关注的焦点。在国内，许多知名企业家提出“税费过重”的诉求，一时间，“税负过重”的声音甚嚣尘上。而国际方面，特朗普政府的减税风暴也则引发了对中国税收竞争力的大讨论。为推动我国供给侧改革，适应经济发展新常态，提升我国的国际税收竞争力，自“十八大”以来，国家为了让全社会有更多获得感，陆续推出了一系列减税降费的政策。对于企业而言，随着减费降税政策的不断深入和发展，企业获得了越来越好的制度与政策环境，帮助了企业实现盈利的目标。然而，在变化莫测经济发展形势中，企业尽快适应国家为其创造的发展环境，并充分利用减税降费的政策，适当调整企业的投资策略、融资策略、股利政策，进而取得企业可观的财务成果。本文主要对当前我国在减税降费方面如何对石化行业净利润产生影响进行分析，并结合岳阳石化企业的实际发展情况，对其财务盈利质量进行综合方面的论述，进而用实证检验了税收优惠政策对岳阳石化企业净利润的影响是否显著，希望本文的论述分析能为相关的企业提供参考。

关键词：石化企业；减税降费；净利润；税负理论

Abstract

With the rapid development of China's economy in the fortieth anniversary of the great reform and opening up, the corresponding fiscal revenue is also growing rapidly. This has played an important role in the improvement of China's national strength, but in the debate on the "death tax rate" in 2016. China’s macro tax burden level and corporate competitiveness under high taxation have once again become the focus of social attention. In China, many well-known entrepreneurs have put forward the demand for “taxes and taxes are too heavy”. For a time, the voice of “tax burden is too heavy” is very rampant. On the international front, the Trump administration's tax cuts have also sparked a big discussion about China's tax competitiveness. In order to promote China's supply-side reform, adapt to the new normal of economic development, and enhance China's international tax competitiveness, since the "18th National Congress", the state has introduced a series of tax cuts and reductions in order to give the whole society more sense of gains. policy. For enterprises, with the continuous deepening and development of the tax reduction and tax reduction policy, enterprises have gained a better system and policy environment, which has helped the company achieve its profitability goal to a certain extent. However, in the international and domestic economic development situation, the company adapts to the development environment created by the state as soon as possible, and fully utilizes the policy of tax reduction and fee reduction, appropriately adjusts the investment strategy, financing strategy and dividend policy of the enterprise, and then obtains the enterprise. Considerable financial results. This paper mainly analyzes how China's tax reduction and fee reduction affects the net profit of the petrochemical industry, and combines the actual development of Yueyang Petrochemical Company to comprehensively discuss its financial profit quality, and then empirically test the tax incentives. Whether the policy has a significant impact on the net profit of Yueyang Petrochemical Company, I hope that the analysis of this paper can provide reference for relevant enterprises.

Keywords: petrochemical enterprises; tax reduction and fee reduction; net profit; tax burden theory

目录

摘  要I

AbstractII

一、 导论1

1. 选题背景1

2. 研究意义1

3. 文献综述2

4. 研究方法与创新3

5. 范文主要研究内容与组织结构4

二、 制度背景与理论分析5

1. 我国的近年税收优惠制度5

2. 税负理论5

3. 财务状况质量理论—盈利质量6

三、 减税降费政策对石化行业财务的影响分析8

1. 我国石化行业现状概述8

2. 减税减费对石化行业税负的影响8

3. 减税降费对石化行业财务成果的影响9

四、 减税降费政策对岳阳XX石化企业净利润影响的实证研究10

1. 岳阳XX石化企业简介10

2. XX石化企业的主要税种及税率11

3. 减税降费对XX石化企业的各项财务相关指标影响11

4. 减税降费对XX石化企业盈利指标的影响14

5. 减税降费后XX石化公司盈利能力改善建议15

五、 研究结论与不足之处16

1. 研究结论16

2. 不足之处16

六、 参考文献17