我国上市公司所得税负担实证研究  

Research on the Income Tax's Burden of Listed Companies in China

作　　者：许景婷[1] 许敏[1] 陈静[2] 

机构地区：[1]南京工业大学经济管理学院,江苏南京210009 [2]奥克斯集团武汉分公司,湖北武汉430070

出　　处：《南京工业大学学报（社会科学版）》2009年第2期55-59,共5页Journal of Nanjing Tech University：Social Science Edition

基　　金：江苏省社会科学基金(07EYB032)

摘　　要：企业所得税负担问题是我国当前经济学界十分关注的重大课题。从行业和地区的角度对我国上市公司2003～2007年所得税负担的变化进行实证分析的结果表明：行业和区域是影响上市公司所得税负担的重要因素，不同行业、不同地区之间所得税负担存在较大差异。因此，我国税制改革要从行业和地区的差异出发，以求企业间所得税的税负公平。The income tax＇s burden of the listed companies is an important research project that draws great attention from current economic theory circles in China. This paper, from the perspectives of pmfession and region, carries out an empirical analysis on the changes of income tax burden of the listed companies in China from 2003 to 2007. The results show that profession and region are significant factors influencing listed companies＇income tax burden, and that there are differences in different professions and different regions. Therefore, China＇ s taxation reform should first consider professional and regional differences, so that tax burden fairness in all enterprises can be reached.

关 键 词：上市公司 所得税负担 行业税负 地区税负 ETR 

分 类 号：F810.424[经济管理—财政学]