部分上市矿业公司与非矿业上市公司税收定量比较分析  

Quantitative comparative analysis of tax on some of the mining listed companies and non-mining listed companies

作　　者：高兵[1] 李兴国 关凤峻[3] 

机构地区：[1]中国地质大学(北京),北京100083 [2]云南铜业鑫联矿业有限公司,云南昆明650021 [3]国土资源部,北京100034

出　　处：《中国矿业》2008年第10期6-8,共3页China Mining Magazine

摘　　要：本文随机选取了部分上市矿业企业与上市非矿业企业样本,以有效税率指标作为主线进行对比分析,发现矿业企业比非矿业企业收入加权平均有效税率低14.7%,算术加权平均有效税率低26.4%。当设计税费的投资风险经济概率模型并测算后,发现投资风险回报系数显著改变有效税率。通过确定企业或行业的投资风险率,可以定量评价税负合理性。It is selected some of the mining enterprises and non-mining enterprises listed samples ran- domly , then used effective tax rate to analyze them and found that the weighted average effective income tax rate of mining companies is lower 14.7 percent than that of non-mining enterprises and the arithmetic weighted average effective tax rate low 26.4 %. When used probability investment risk model to calculate tax and found that return of investment risk factor significantly influence the effective tax rate. Identifying industry the investment risk rate can quantitatively evaluate tax burden reasonable.

关 键 词：有效税率 矿业税费金 投资风险概率 

分 类 号：F407.1[经济管理—产业经济]