统一内外资所得税率对我国企业所得税收入的影响

Effect of Unifying Domestic and Foreign Income Tax Rate to Income Tax Revenue

对模型的各项参数进行估计,然后利用统计年鉴等资料提供的实际数据对模型进行回归分析。在回归结果通过检验的基础上对2002～2011年企业所得税进行测算,并利用该模型对2012～2014年企业所得税收入进行模拟和预测。在实证分析的基础上,提出应对由内外资企业所得税率统一对企业所得税收入带来的影响的建议。

First, all parameters of the model are estimated, then using statistical yearbook actual data to make regression analysis model. Based on the regression results, calculate 2002 ~ 2011 enterprise income tax,and make a prediction of 2012 -2014 corporate income tax revenue. On the basis of the empirical analysis ,put forward how to deal with the impact of unifying domestic and foreign enterprise income tax rate on corporate income tax revenue.