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。

英文摘要：

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.