本文实证分析了结构性减税对乡镇工业企业税负的影响,通过比较结构性减税前后(2007—2010)全国及各省市的平均税负,分析了结构性减税对税负的影响,发现结构性减税使乡镇工业企业税负下降。采用个体固定效应模型对影响税负率的具体因素进行回归,结论是税收政策变化、劳动者报酬比重与通货膨胀率对全国乡镇工业企业的税负率有显著影响,通过比较行业面板与省际面板数据的回归结果,发现税收政策变化确实是影响乡镇工业企业税负率的重要因素,同时地区差异也会对企业税负率造成一定影响。 This paper empirically analyzes the impact of structural tax cuts on the tax burden of township industrial enterprises. By comparing the average tax burden of the whole country and provinces before and after the structural tax breaks (2007-2010), this paper analyzes the impact of the structural tax cuts on the tax burden, Found structural tax cuts so that the tax burden of township industrial enterprises. The individual fixed effects model is used to regress the specific factors that affect the tax burden rate. The conclusion is that tax policy changes, the remuneration proportion of workers and the inflation rate have a significant impact on the tax burden rate of the country’s township industrial enterprises. By comparing the industrial panel with the provincial Panel data regression results show that tax policy changes really affect the tax rate of the township industrial enterprises an important factor, while regional differences will also have an impact on corporate tax rate.