笔者以2011~2012年我国沪深A股市场1212家上市公司为样本,考察了政治关系与政府压力对民营公司实际税负的影响。结果表明,有政治关系的民营公司实际税负,要大于没有政治关系的公司,但在统计上并不显著;政府压力越大,民营企业的税负越大,但政治关系弱化了政府压力对民营企业实际税负的影响。 Taking the 1212 listed companies in China’s Shanghai and Shenzhen A-share market from 2011 to 2012 as samples, the author examines the impact of political relations and government pressure on the actual tax burden of private companies. The result shows that the actual tax burden of private companies with political relations is greater than those without political relations, but it is not statistically significant. The greater the government pressure, the greater the tax burden of private enterprises, but the political relations weaken the government pressure The actual tax burden of private enterprises.