Show simple item record

dc.contributor.advisor蔡伟贤
dc.contributor.author王海红
dc.date.accessioned2018-12-05T01:29:39Z
dc.date.available2018-12-05T01:29:39Z
dc.date.issued2018-01-03
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/169182
dc.description.abstract为保证小型微利企业的健康稳定发展,国家颁布了小型微利企业所得税优惠政策,并多次调整。为检验政策的政策效果,以及为政策修订提供证据支持,本文对小型微利企业所得税优惠政策的减税效果及经济效应进行分析。目前,利用微观数据对该政策进行实证分析的研究较少,因此研究具备创新性和研究价值。 本文利用J省2008年至2015年的企业所得税汇算清缴数据,对小型微利企业的企业所得税实际有效税负进行分析。研究结果显示:自2008年至2015年,J省小型微利企业数量逐年上升,小型微利企业占所有企业数量比重均在70%以上,政策执行面呈上升趋势;小型微利企业的企业所得税实际有效税负逐年降低,显著低于其他企业的实际有效税...
dc.description.abstractTo promote small low-profit enterprises’ healthy and stable development, the country has published a series of policies of enterprise income tax benefits, Since published, it has adjusted many times. The aim of this study is to test the effect of the policy, and to provide the evidence for the future policy. There is so little study of empirical analysis using micro data. So it has innovation and ...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=59197&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=63303
dc.subject小型微利
dc.subject实际有效税负
dc.subject经济效应
dc.subjectSmall Low-profit Enterprises
dc.subjectEffective Tax Rate
dc.subjectEconomic Effect
dc.title小型微利企业所得税优惠政策减税效果及经济效应研究
dc.title.alternativeTax reduction and economic effect of small low-profit enterprises income tax benefits
dc.typethesis
dc.date.replied2017-11-19
dc.description.note学位:税务硕士
dc.description.note院系专业:经济学院_税务硕士
dc.description.note学号:15520151152678


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record