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本文以我国上市公司为研究样本,运用实证研究方法,分析了新《企业所得税法》实施前后上市公司所得税实际税负水平的变化。研究结果表明,新《企业所得税法》实施后,我国上市公司的所得税平均实际税负水平有一定的下降,但下降幅度不显著,并且不同行业上市公司的影响效果存在较大差异,从一定程度上体现了新《企业所得税法》实现“产业结构优化”的经济目标。最后,本文提出切实实现新《企业所得税法》精神的相关政策建议。
This paper takes the listed companies of our country as the research sample and uses the empirical research methods to analyze the changes of the actual tax burden of the listed company’s income tax before and after the implementation of the new Enterprise Income Tax Law. The results show that after the implementation of the new EIT Law, the average effective tax burden of listed companies in our country decreases to some extent, but the decreasing extent is not significant, and the effect of listed companies in different industries is quite different. From a certain extent Reflects the economic goals of the new “Enterprise Income Tax Law” and “Industrial Structure Optimization”. Finally, this article puts forward the relevant policy recommendations for earnestly implementing the spirit of the new Enterprise Income Tax Law.