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1、摘要关键词：企业税负；企业价值；税收规避；IIAbstractAbstractChina'scorporatetaxburdenoftheproblemisnotjustthepeoplewhofocusteaafterdinnerspeech,thisproblemhasbeenthefocusoftheacademiccommunity.Becausethetaxismandatorytodevelopataxcountriestendtobeledbythegovernment，therefore,inthecorporatetaxst
2、udythisproblem,itisoftenthegovernment'spointofstandinguptoconsidertheissueoftheoptimaltaxrate.Themainresearchdirectionsofthisresearchisthetheoryofmacrotaxburden,andhasformedalargenumberofmaturetheoreticalmodels.However,taxburdenonmicro-enterprisesareoftenoverlookeddiscussio
3、n,onlyinrecentyearsthatmoreandmoreoften.Inthispaper,aninnovativeschoolsuppliesbytheclassicaltheoryofmacrotaxburden-toexpandtheLaffercurve,taxburdenwillbeintroducedintothemicroscopictheoryandmicroeconomictheoryfortheextendedtaxburdenLaffercurveproof.Andonthebasisofthistheore
4、ticalframework,theintroductionofoptimaldecisioneconometricmodelmanagers,agencytheorytoconsiderfurthertherelationshipbetweenthevalueoftaxburdenonCorporateandenterpriseanalysis.Thistheoryinnovationnotonlytofillthecurrentgapsinthetheoreticalbasisofmicroscopictaxburden,butalsof
5、orfutureresearcherstodevelopanewperspective.Improvedcorporatetaxarticles-valuemodel,explainsmanagersinmaximizingcorporatevaluebasedonassumptions,andthepresenceofgovernmentregulationandCorporatetaxavoidanceunderoptimalconditions,thecostoftaxplanningoptionsandchoosetheoptimal
6、taxburden.ModeltotheconclusionthatthereisanoptimalCorporatetaxplanningmanagerpointstothispointofthecorporatetaxsituationwouldbetomaximizeCorporateincometax,whichistomaximizeCorporateValue.Therefore,iftaxburdensituationofenterprisescurrentlylocatedbelowthispoint,itwillshowth
7、ecorporatetaxandenterprisevaluebetweenapositivecorrelationbetweentaxburdenifthebusinesscurrentlylocatedabovethispoint,thentheIIIAbstractbusinesstaxburdenandenterprisevaluethenegativecorrelationbetweenperformance.Thearticleisbasedonatheoreticalmodel,Articlesselectedatotalof1
8、385listedcompaniesin8310datain2008to2013,usingafixedeffectspanelregressionmodeltob
