CAJ | 학술논문

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、主营业务税金之间的关系。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。
규모이상공업기업시국가세수적주요승담자。본문기우근사년규모이상공업기업적상관자료,해독공업증가치、주영업무수입여응교증치세、주영업무세금지간적관계。통과건립면판수거모형,토론분석료공업기업적행업세부수평。연구인위：규모이상공업기업세부편중시불쟁적사실,행업지간야존재착일정적불평형。건의,괄도감경공업기업세부,균형행업지간적세부차이,진일보관철결구조정전략,촉진경제발전방식전형。
We investigate the statistics of the job vacancies-to-seekers ratio in China, distionguish the differences between the job vacancies-to-seekers ratio and the unempolymcnt rate, and the differences of statistics of the job vacancies- to-seekers ration across countries. According to the data of the job vacancies-to-seekers ratio in China,we point out that the labors with low education are relatively easier to get a job than the labors with high diploma in the past tenyears. Finally we give the detailed definition of the job vacancies-to-seekers rotio of China and suggest how to improve the statistics of it.