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笔者利用2006年~2010年中国上市公司数据,研究在我国转轨制度背景下,公司实际控制人性质及地方政府竞争等因素对企业所得税实际税率的影响。研究结果表明:民营企业的实际所得税税率显著低于国有企业的实际所得税税率;中央国有企业实际所得税税率显著低于地方国有企业实际所得税税率;不同股权性质公司税收规避动机和能力存在差别,而地方环境差异显著影响公司税收规避的空间和可能。
Using the data of Chinese listed companies from 2006 to 2010, the author studies the influence of the actual controller of the company and the competition of local governments on the effective tax rate of corporate income tax in the context of China’s transition system. The results show that: the actual income tax rate of private enterprises is significantly lower than the actual income tax rate of state-owned enterprises; the actual income tax rate of state-owned enterprises in central state is significantly lower than the actual income tax rate of local state-owned enterprises; different tax incentive motives and abilities of tax- Environmental differences significantly affect the company’s tax evasion of space and possibilities.