税率降低与企业固定资产投资的DID实证分析——来自上市公司的经验证据  

DID Empirical Analysis of Tax Rate and Fixed Assets Investment:Evidence from the Listed Companies

作　　者：宋雷娟[1] 储敏伟[2] 

机构地区：[1]上海财经大学公共经济与管理学院,上海200439 [2]上海金融学院,上海201209

出　　处：《财经理论与实践》2010年第3期97-102,共6页The Theory and Practice of Finance and Economics

摘　　要：为考察我国企业所得税改革对固定资产投资的影响效应,以税改前后上市公司执行税率的不同作为研究的切入点,借鉴国外衡量政策效应的主流计量研究方法——DID(Difference in Difference)方法,使用上市公司数据对此予以实证分析。研究结果表明,税改前后上市公司执行税率的不同,对不同所有制性质的上市公司的固定资产投资影响明显不同。因此,要有效调整企业的固定资产投资,应对这两类身份不同的企业制定有所区别的政策。To evaluate the impact of corporate income tax reform on fixed asset investment,the paper makes an empirical analysis using DID measurement methodology which is the main quantitative method to measure the policy effects.The results show that before and after the income tax reform,the changes of tax rate have different impacts on the listed companies according to their different ownership.Discriminative policies should be made to adjust the fixed assets investment in limited companies with different ownership.

关 键 词：企业所得税 固定资产 投资 

分 类 号：F810.42[经济管理—财政学]