税率调整、产权安排与实际税负差异——基于两税合并的经验证据

被引:7
作者
路军
机构
[1] 浙江财经学院会计学院
关键词
两税合并; 税率调整; 产权性质; 实际税负;
D O I
暂无
中图分类号
F812.42 [税收];
学科分类号
摘要
本文研究了所得税外生性变化对不同产权性质企业实际税收负担的影响。研究发现:(1)新企业所得税法实施后国有企业和民营企业的整体税负以及法定税率下降的国有企业和民营企业的实际税负都有所下降,而且两类企业实际税负下降幅度无差异;(2)新企业所得税法对企业实际税负的调节效应在2008年释放完毕,2009年公司实际税负没有发生持续性变化;(3)进一步的证据表明,新税法实施后国有企业和民营企业实际税负无显著差异。
引用
收藏
页码:62 / 80
页数:19
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