规模以上工业企业的行业税负研究

 规模以上工业企业是国家税收的主要承担者。本文基于近些年规模以上工业企业的相关资料，解读工业增加值、主营业务收入与应交增值税、主营业务税金之间关系。通过建立面板数据模型，讨论分析了工业企业的行业税负水平。研究认为：规模以上工业企业税负偏重是不争的事实，行业之间也存在着一定的不平衡。建议，适度减轻工业企业税负，均衡行业之间的税负差异，进一步贯彻结构调整战略，促进经济发展方式转型。

Industry Tax Analysis of Industrial Enterprises above Designated Size

Industrial enterprises above designated size are the primary contributors for national taxes. Based on the materials about industrial enterprises above designated size in recent years, we interpret the relationships between industrial added-value, main business revenue and VAT, main business taxes. Through establishing panel data model, we discuss and analyze the industry tax burden of industrial enterprises. The results indicate that: it is true that the tax burden of industrial enterprises above designated size is too heavy, and there exists imbalance between industries. We suggest to moderately reduce the tax burden of industrial enterprises, balance the tax differences between industries, implement structural adjustment strategies and promote economic development mode transformation.