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制造业所得税实际税负及影响因素分析
The Effective Tax Rate of Income Tax in China’s Manufacturing Industry and Its Influencing Factors

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制造业所得税实际税负及影响因素分析.pdf (462.3Kb)
Date
2016-01-05
Author
冀显瑞
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  • 经济学院-学位论文 [6854]
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Abstract
制造业是我国产业格局的支柱,也是我国财政税收收入的主要来源之一。然而,近年来我国制造业面临各种各样的挑战。我国主要的两大税种是流转税和企业所得税,而流转税实际的最后税负承担者并非企业,所以企业所得税的实际税负更能反映企业的税收负担情况。新企业所得税法的实施,旨在助推产业转型升级、调整产业结构,并调控税负公平和量能负担,本文以制造业作为对象行业,详细考察制造业企业所得税实际税负与名义税负的偏离程度及影响该行业企业所得税实际税负的企业内外部因素。 本文选取了我国沪深股市933家制造企业2008-2014年的财务数据样本,使用固定效应面板模型回归分析,实证检验了企业内外部因素对制造业企业所得税实际...
 
Manufacturing is the pillar industry of China, and being the main contributor of local government’s fiscal revenue. However, China's manufacturing industry faced a variety of challenges. In china, the two major taxes are the turnover tax and income tax. While the last actual turnover tax burden is borne by consumers, not enterprises; the income tax burden of corporate reflects the actual tax burde...
 
URI
https://dspace.xmu.edu.cn/handle/2288/130605

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