本文以1994￣2004年全国上市公司9536组数据为样本,考察上市公司税负及其影响因素,结果发现:上市公司总体税负偏重;总体税负存在地区差异;总体税负存在行业差异;总体税负与所得税负担、流转税负担、资产规模、盈利能力、资本密集度和年度变量显著正相关,与负债水平和投资收益显著负相关。 Based on the 9536 data of listed companies in China from 1994 to 2004, this paper examines the tax burden of listed companies and its influencing factors. The results show that: the overall tax burden of listed companies is heavy; the overall tax burden has regional differences; the overall tax burden has industry differences; The tax burden is significantly and positively related to the income tax burden, turnover tax burden, asset size, profitability, capital intensity and annual variable, and is significantly negatively correlated with the debt level and investment income.