新《企业所得税法》实施后对新疆地方财力影响的实证分析

An Empirical Analysis of Influence from Business Income Tax on Xinjiang Local Financial Resources

本文通过对新《企业所得税法》实施后对新疆地方财力影响的实证分析可以看出,新《企业所得税法》实施初期,会减少新疆的所得税收入,但是,从长期来看新疆的所得税收入会逐步增加,从而带动新疆地方财力的增加。

The paper use positive analysis of the influence on Xinjiang local finance income after the new 'enterprise-gains taxation laws' implementation to show,at the beginning of the new 'enterprise-gains taxation laws' put in practice,the income tax of Xinjiang will be reduced,however,it will be increased step by step in the long run,thereby bring along the increase of Xinjiang local finance income.