摘要
以筛选后的377家上市公司为样本,利用随机游走模型计算了2005-2009年我国上市公司的边际税率,并对不同性质、规模、行业企业的边际税率分布及变化情况进行了分析.得出影响我国企业边际税率的主要因素是企业所适用的比例税率、享受的相关税收优惠政策及企业的经营状况.
Taking 377 listed companies as examples, this paper calculates the marginal tax rate from 2005 to 2009 of these companies with the random walk model. After analyzing the distribution and di-versification of the marginal tax rate in enterprises of different properties, sizes and industries, the con clusion has been drawn that the major factors affecting marginal tax rate of Chinese enterprises are the proportional taxation rate, the preferential taxation policies and business operation condition.
出处
《江苏建筑职业技术学院学报》
2012年第4期40-43,共4页
Journal Of Jiangsu Vocational Institute of Architectural Technology
基金
校级课题:税制变革对我国上市公司融质决策的影响研究(JYA 312-38)
关键词
公司所得税
边际税率
税制改革
随机游走模型
模拟估值方法
corporate income tax
marginal tax rate
tax system reform
random walk model
simulated valuation method