名义税率调整与实际税负变化——新企业所得税法实施效果分析  

Nominal Tax Rate Adjustment and the Change of Effective Tax Rate——Analysis of the Effect of the New Enterprise Income Tax Law

作　　者：路军[1] 

机构地区：[1]浙江财经学院会计学院,杭州310018

出　　处：《西部论坛》2011年第3期89-97,共9页West Forum

摘　　要：以上市公司实际税负的年度差异为基准,从微观层面就新企业所得税法的实施效果展开检验。研究结论表明:(1)2008年上市公司整体税负水平显著下降,其中名义税率下降的上市公司实际税率下降幅度较大,名义税率不变和名义税率上升的上市公司实际税率无明显变化;(2)新税法实施的政策效应在2008年释放完毕,2009年上市公司实际税负没有出现税收政策带来的持续性变化;(3)2008年所得税改革中名义税率上升10%的上市公司2009年实际税负较2007年明显上升。以上结论表明新企业所得税法带来的税收优惠是有效率的,而且新税法的实施实现了上市公司实际税负的平稳过渡。In order to investigate the influence of the implementation of the new Enterprise Income Tax Law from microscopic level,this paper takes annual tax discrepancy of listed companies in China as samples to analyze the change of the actual tax burden.It draws the major conclusions as follows：（1） the law has brought the actual average tax burden of listed companies down in 2008,but the fall among different groups is not the same,the effective tax rate（ETR） of the firms with nominal tax rate reduction during the tax reform has declined by a big margin,and other firms＇ ETR has been unchanged;（2） policy effect of the tax reform was completely released in 2008,the ETR of listed companies hasn＇t gone further down in 2009;（3） In 2009,ETR of the firms whose nominal tax rate increased by 10% during the tax reform in 2008 is significantly higher than that of 2007.All conclusions above suggest that tax preference brought by the new law is effective,and the New Enterprise Income Tax Law brings smooth transition of the firms＇ ETR.

关 键 词：名义税率 实际税负 企业所得税 新企业所得税法 税收优惠 税负水平 政策效应 

分 类 号：F812.42[经济管理—财政学]