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税负差异一直是各国政府致力解决的问题,由于我国的社会主义性质以及地区发展的差异,存在着两种税负差异,即不同所有制和不同地区间的税负差异。为考察这两方面的差异,本文以2004~2011年A股制造业上市公司为样本,计算了上市公司所得税负的所有制差异和地区差异,并运用面板数据模型估计了这种差异的大小。结果显示:我国不同所有制、不同地区的企业所得税负存在较大差异,地方国企税负远远高于民营企业和央企,央企税负小幅低于民营企业;中部地区所得税负最高,东部地区次之,经济特区税负最低。此外,本文简要讨论了新所得税法政策的实施效果,发现新的所得税法对于缩小所有制、地区之间的税负差异有较大的作用。
The tax burden difference has always been a problem that all governments are committed to solving. Due to the nature of our country’s socialism and the differences in regional development, there are two differences in tax burden: the differences in tax burden between different ownership systems and different regions. In order to investigate the difference between the two aspects, this paper calculates the ownership difference and regional difference of income tax burden of listed companies by using the A-share manufacturing listed companies from 2004 to 2011 as samples. The panel data model is used to estimate the difference. The results show that there are big differences in corporate income tax in different ownership and regions in China. The tax burden of local state-owned enterprises is much higher than that of private enterprises and central enterprises. The tax burden of central enterprises is slightly lower than that of private enterprises. , The SEZ tax burden lowest. In addition, this article briefly discusses the effect of the new income tax law, and finds that the new income tax law plays a greater role in reducing tax differences between ownership and regions.