摘要
避税活动具有隐密性特征,难以为外界真正掌握其存在的线索,理论界一般以实际所得税率（ETR）指标来判断企业避税的倾向。以2008~2009年沪深两市上市公司为样本,研究发现以国有或民营为最终控制人的上市公司实际所得税税负ETR在统计上没有显著差异,显示税制改革及其特别纳税调整措施限制了企业以往常见避税方式的应用空间,尤其对民营和外资企业大规模避税现象有一定限制作用。而西部地区和农林牧渔行业上市公司实际所得税税负ETR显著低于其他地区和行业,说明税制改革导向作用初步显现。
Tax Evasion is so covert that it is hard to be really kept track of by the outside world.In academia,Effective tax rate（ETR） is commonly used as an indicator to judge enterprises＇ tendency of avoiding tax.Based on the survey with the listed companies in Shenzhen and Shanghai stock markets during the years from 2008 and 2009,this study finds that,statistically,there is no significant difference in ETR of tax burden of the listed companies which have state-owned or private enterprises as ultimate controllers,revealing tax system reform and adjustment of special taxation can limit the application space of tax evasion,a common means used previously in corporate,and to some degree,can restrict large-scale tax evasion especially in private enterprises and joint ventures.It is also found that ETR of tax burden of the listed companies in the west area and those in farming,forestry,husbandry and fishing industries is significantly lower than that in other areas and industries,indicating that the guide effect of tax system reform manifests itself preliminarily.
出处
《系统工程》
CSSCI
CSCD
北大核心
2011年第11期106-110,共5页
Systems Engineering
基金
湖南省社科基金资助项目(07YBB017
09YBB438)
关键词
企业所得税
特别纳税调整
实际所得税率
反避税
效应
Corporate Income Tax
Adjustment of Special Taxation
Effective Tax Rate
Anti-tax Evasion
Effect
