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dc.contributor.advisor谢瑞平
dc.contributor.author邹双丹
dc.date.accessioned2018-12-05T01:29:48Z
dc.date.available2018-12-05T01:29:48Z
dc.date.issued2018-01-03
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/169256
dc.description.abstract企业所得税是衡量企业税负高低的一项重要指标,也是我国的第二大税种。而一个企业的资本结构对于它的发展也至关重要,研究企业的资本结构对企业所得税税负的影响可以帮助企业了解自身的资本结构究竟在多大程度上影响着所得税税负,为其选择最合理的资本结构提供帮助。本文首先界定了资本结构与企业所得税的概念,对国内外的相关理论、研究进行了梳理。接着我从宏观角度分析了我国目前企业所得税与资本结构的现状。在理论基础上,本文选取了上市公司2001年至2014年的数据进行研究,以企业所得税税负为被解释变量,以短期借款比率、长期借款比率及第一大股东持股比例作为解释变量,以息税前利润率与税收返还比率作为控制变量。之后选取了滞...
dc.description.abstractCorporate income tax is an important index to measure the level of tax burden of corporates, and also China's second largest tax, after the VAT. The capital structure of corporates is also essential for its development. Analyzing the impact of the capital structure to the corporate income tax burden can help companies know the extent of the impact and help them to choose a more reasonable capital ...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=59199&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=63307
dc.subject企业所得税
dc.subject资本结构
dc.subject动态面板GMM方法
dc.subjectCorporate income tax
dc.subjectCapital structure
dc.subjectDynamic panel with GMM method
dc.title资本结构对企业所得税税负影响实证研究——基于动态面板数据GMM方法
dc.title.alternativeAn Empirical Study on the Impact of Capital Structure on Corporate Income Tax burden:based on dynamic panel data with GMM method
dc.typethesis
dc.date.replied2017-11-19
dc.description.note学位:经济学硕士
dc.description.note院系专业:经济学院_税务硕士
dc.description.note学号:15520151152692


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