我国上市公司隐性税收负担研究.pdf

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1、AbstractBasedonthetheoryofimplicittax,thisstudyadoptsnormativeandempiricalresearchmethods.ThestudyuseShanghaiandShenzhenAshareslistedCompaniesfrom2005to2013as.sample,designmultipleregressionmodel,analysisandempiricallytestsofChina’slistedcompaniesimplicittaxesburdenandit’sinfluencingfactors.Stu

2、dyfoundthatthetaxpreferenceofChinalistingCompanieswillbringtheimplicittax.,therelationofimplicittaxrateandETR,orimplicittaxrateandPTROEissignificantnegativecorrelation.TheimplicittaxofChina’slistedcompaniesrelatedtoitsmarketshareandsize,thesampleofnon-manufacturingillustratethenegativecorrelati

3、onbetweenITRandMS.Companysizeandimplicittaxratewaspositivelycorrelated.Moreover,areaenjoyedmoretaxpreference,baredthemoreimplicittaxandtheimplicittaxofChina’slistedcompaniesinwesternareaisthehighest,buttheareadifferencesoftheimplicittaxbecomesnarrowafter2008thenewenterpriseincometaxlawimplement

4、ation.Finally,thepapersuggeststhatEnterprisesshoulddeepentheirunderstandingoftheimplicittax,considervariousnon-taxcosts，takelegitimate,comprehensiveandeffectivetaxplanningactivities,sointegratedrevenuemaximization.Keywords：ImplicitTaxes;Pre-taxReturnRate;AreaDifferencesII目录摘要...................

5、.....................................................................................................................IAbstract......................................................................................................................................II目录...............................

6、.......................................................................................................III1绪论....................................................................................................................................11.1研究背景..............................................

7、.....................................................................11.2研究目的与研究意义...............................................................................................11.3主要研究内容和研究范围......................................