企业增值税和所得税负担的实证研究

An Empirical Study of Value-added Tax & Income Tax Burden on Enterprise

本文提供了一个实证研究 ,考察了 2 1个行业 1 0 0家企业的税收情况 ,比较了不同行业以及内外资企业税收负担的差异 ,分析了差异的数量和成因。在样本企业范围内研究工作证实 :资本构成高的企业增值税负担更重 ;内资企业的增值税负担高于外资企业的现象并不显著 ;内资企业所得税负担远高于外资企业。

Using the data on 21 typical industries and 100 enterprises,this paper provides an empirical research.We compared the difference of value\|added tax(VAT) and income tax (IT) between the domestic\|funded and foreign\|funded enterprises,and also analyzed the cause for the difference.By analyzing data,we have learned that the enterprise with high ratio of fixed assets is burdened with heavier VAT.The difference between foreign and domestic enterprises is not significant in VAT.But as to IT,there is a great gap.The burden on domestic enterprise is much heavier than on the foreign one.