摘要
笔者通过对新古典投资理论模型作适当修正,并采集整理中国A股上市公司2002年～2011年财务数据,采用随机森林方法实证研究了中国2008年新企业所得税改革和2009年增值税转型改革对企业投资的实际影响。研究表明,两次税改增强了中国税收政策的稳定性,并使企业税负的行业差异加大,而地域和企业属性差异有所收敛。这一结果增强了企业对税收政策的理性预期,加大了企业、税务部门以及地方政府间的博弈空间,需要采取必要措施,确保税收制度的合理性和税收执法的公平性。
Based on the 2002-2011 financial data of China’s A-share listed company and the appropriate correction of new classical investment theory model,the paper empirically studies the actual effect on enterprise investment of new enterprise income tax reform in 2008 and VAT reform in 2009 by random forest method.Research indicates the twice tax reforms strengthen the stability of China’s tax policy,increase industry gap of enterprise tax burden,and narrow the gap of region and enterprise property.The results enhance the enterprise’s rational expectations to tax policy,gain game space among enterprises,tax department and local government.The necessary measures should be taken to ensure the rationality of the tax system and the fairness of tax law enforcement.
出处
《经济经纬》
CSSCI
北大核心
2013年第2期133-137,共5页
Economic Survey
基金
中华人民共和国环境保护部委托项目"融资租赁与节能减排投融资及相关政策研究"
关键词
税制改革
设备投资
随机森林
Tax Reform
Equipment Investment
Random Forest
