摘要
以19942004年我国上市公司9 536组数据为样本,考察实行分税制以来上市公司税负及其影响因素,结果发现:(1)上市公司税负至少占利润的62.04%,上市公司总体税负并不轻;(2)上市公司总体税负存在地区差异,东部地区税负高于中部和西部地区;(3)上市公司总体税负存在行业差异,2004年度采掘业、房地产业等五个行业平均总体税负较高;(4)总体税负与所得税负担、流转税负担、资产规模、盈利能力、资本密集度和年度变量显著正相关,却与负债水平和投资收益显著负相关。
Based on 9536 data of China listed companies from 19941 to 2004,we investigate tax burden of listed companies and itas affection factors, the result shows that ： （ 1 ） tax burden of listed companies accounts for more than 62 percent of profit; （2） there is different form area, the eastern area are higher than western ; （ 3 ） there is different form industry, mining and estate are higher; （4）tax burden is positively related with income tax burden, size, earnings, capital and year, hut negatively related with leverage and invest profit.
出处
《郑州航空工业管理学院学报》
2007年第1期76-79,共4页
Journal of Zhengzhou University of Aeronautics
关键词
税负
所得税
税收档板
tax burden
income tax
tax remission
