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上市公司实际所得税负担一直是大家关注的问题.而且由于税法规定的扣除项目与会计处理不完全相同,加之税收优惠、合并等原因,使企业实际纳税额与会计利润之比不同于其适用的法定税率。本文采用上市公司数据,对影响公司实际税率的因素做了分析。
The actual income tax burden of listed companies has always been the subject of concern, and because the tax deduction items and accounting treatment is not exactly the same, combined with tax incentives, mergers and other reasons, so that the actual enterprise tax and accounting profit ratio is different from its applicable statutory tax rate. This article uses the data of listed companies to analyze the factors that affect the actual tax rate of the company.