异质类企业税收负担比较研究——基于上海上市公司样本

A comparative study on the tax burden of heterogeneous Enterprises:——A Perspective based on listed companies in Shanghai

为了检验上海企业的税收负担,选取注册经营地点在上海的上市公司为样本。截取2010-2016年的财务报表数据,分别就国有企业、非国有企业,分属第二、三产业的企业,以及规模不同的企业,构建多元线性回归模型,借助STATA软件采用固定效用模型以及最小二乘虚拟变量估计方法,衡量上市公司的流转税税负、综合税负、所得税负等。结果表明：国有企业承担的税负较非国有企业更低;第二产业的企业较第三产业的承担了较低的税负;企业规模越大,总税负越低,而流转税税负、综合税负与所得税税负则越高。

In order to investigate the tax burden of Shanghai enterprises,the listed companies whose registered operation location in Shanghai are selected as samples.The financial statement data from 2010 to 2016 are selected to construct the multiple linear regression model,and with the help of STATA software,we adopt the fixed effects model and the least squares dummy variable estimation method to measure the turnover tax burden,comprehensive tax burden and income tax burden of listed companies,such as state-owned enterprises,non-state-owned enterprises,the enterprises belonging to second or third industries,and the enterprises of different scales.The results show that：the tax burden of state-owned enterprises is lower than that of non-state-owned enterprises.The enterprises in the second industry has a higher tax burden than the enterprises in the third industries.With the expansion of the scale,the total tax burden of the enterprise is reduced,while the transfer tax burden,the comprehensive tax burden and the income tax burden are increased.