新《企业所得税法》实施后企业所得税负担调查——以辽宁省上市公司为例  

Earning tax rates survey after implementation of new enterprise income tax law-taking listed companies in Liaoning Province as sample

作　　者：路平[1] 姜静青[1] 

机构地区：[1]辽宁对外经贸学院财经系,辽宁大连116052

出　　处：《大连海事大学学报（社会科学版）》2011年第2期15-18,共4页Journal of Dalian Maritime University(Social Science Edition)

基　　金：辽宁省社科联课题(2008lslktjjx-27)

摘　　要：为揭示新《企业所得税法》的实施效果,以辽宁省为考察对象,借助上市公司公开的数据,采用ETR指标对新《企业所得税法》实施前后上市公司的企业所得税负担进行对比,得出企业所得税负担下降的结论,并从行业角度分析上市公司税负存在的差异及其原因。在此基础上提出相应的税收政策建议,如制定电力、煤气及水的生产和供应业的税收优惠政策,适当给予交通运输、商品流通等第三产业优惠政策,继续加大对高新技术企业的优惠。In order to explore the effects of the new enterprise income tax law＇s implementation,this paper took Liaoning Province as a sample,used the disclosed data of listed companies and adopted ETR index to compare both the earning tax rates of the listed companies before and after the promulgation of the new enterprise income tax law,and made a conclusion that the earning tax rates declined. Then it analyzed the differences of taxation rates among the listed companies and the causes of these differences from the industry viewpoint.Based on these analyses,it provided some recommendations on the taxation policies,such as making preferential taxation policy for production and supply industry of electricity,gas and water,providing appropriate preferential policy for the tertiary industry,such as communication and transportation and the circulation of commodities industry,and making a even further preferential policy for the new technology corporations.

关 键 词：企业所得税 税收负担 上市公司 辽宁省 

分 类 号：F812.42[经济管理—财政学]