上市公司企业所得税宏观税负对各地区投资的影响  

Influence of the Macro Tax Burden of Listed Companies' Income Tax on the Investment of Various Areas

作　　者：王娜[1] 夏杰长[2] 

机构地区：[1]北京联合大学管理学院,北京100101 [2]中国社会科学院财经战略研究院,北京100732

出　　处：《河北经贸大学学报（综合版）》2013年第2期58-62,共5页Journal of Hebei University of Economics and Business(Comprehensive Edition)

基　　金：国家社科基金重点项目"我国结构性减税方向;效应与对策研究"(12AZD053)的阶段性成果

摘　　要：利用面板数据模型对我国上市公司企业所得税宏观税负对各地区的投资水平进行回归分析,其中,宏观税负以地区企业所得税与营业盈余的比值来表示,回归结果显示,地区资本形成总额与企业所得税宏观税负呈反向相关关系,与地区人均国内生产总值呈正向相关关系。在新税法取消地区税率优惠的形势下,要促进地区经济增长,增加投资规模,就必须多利用间接税收优惠并完善地方投资环境。Using the panel data model to discuss the relationship between our country＇s listed companies＇ macro tax burden of corporate income tax and regional investment level and using the ratio of areas＇corporate income tax dividing the business surplus as the macro tax burden,the regression result shows there exists inverse correlation between the district capital formation and the macro tax burden of corporate income tax amount,and there exists positively relation with area per capita GDP.Under the new situation of tax law cancelling the region preferential tax rate,to promote regional economic growth,increase investment scale,the government must use more indirect tax preference and improve the local investment environment.

关 键 词：上市公司 企业所得税 宏观税负 投资 优惠税率 间接税收优惠 复合税制 税基 

分 类 号：F810.42[经济管理—财政学]