上市公司所得税率变化的敏感性分析被引量：62

A Sensitivity Analysis of Income Tax Rate Changes On Listed Company

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摘要从 2 0 0 2年起除高科技类和西部地区的上市公司以外 ,其它上市公司不再享有所得税地方返还政策 ,而且我国加入WTO以后所得税也面临着改革。对于上市公司来说 ,法定税率 (LTR)变化对其实际税率 (ETRs)有多大的影响就成为政策制定者的一个现实的问题。本文首先对中国上市公司自 1 994— 2 0 0 0年执行的法定所得税税率的现状作一分析 ;然后 ,用 1 86家上市公司的样本进行检验 ,结果发现法定税率变化对实际税率的影响只有法定税率变化的 0 50 2 ,在分组及分年度检验中也得到了类似的结论。 from 2002, except for that listed companies of high-tech and the west area, local government can't return income taxes to listed companies. Income taxes act will be reformed after entry of WTO. Policy maker concern the practical issue,such as when legal tax rate of listed companies wukk change, how much effective tax rate will change? In the paper, we first analyze the situation of performing legal tax rate from 1994 to 2000. Secondly, we test 186 listed companies and find that when legal tax rate changes 1, effective tax rate only changes 0.502, and we find the similar results from grouping and dividing by year test.

作者王延明

机构地区上海财经大学会计学院

出处《经济研究》 CSSCI 北大核心 2002年第9期74-80,共7页 Economic Research Journal

关键词所得税率变化敏感性分析实际税率上市公司税收优惠 effective tax rate listed companies tax preference

分类号 F812.42 [经济管理—财政学]

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