期刊文献+

我国企业所得税制度及避税现状 被引量:1

下载PDF
导出
摘要 企业所得税对国家组织财政收入、促进社会经济发展有重要作用;但对企业而言,避税能降低企业税负,增加现金流。本文基于企业所得税制度演变历程,深入分析企业避税现状,并究其原因。
作者 孙舟天洋
出处 《合作经济与科技》 2020年第1期168-169,共2页 Co-Operative Economy & Science
基金 江苏高校哲学社会科学研究项目:“高新技术企业避税与银行信贷融资的关系研究”(项目编号:2018SJA2245)资助
  • 相关文献

参考文献2

二级参考文献42

  • 1吕冰洋,李峰.中国税收超GDP增长之谜的实证解释[J].财贸经济,2007,28(3):29-36. 被引量:85
  • 2管青海(2007):《规范税收自由裁量权积极推进合理行政》,吉林省地税局网站.
  • 3Aidt, T. S. and Jensen, P. S. "Tax Structure, Size of Government, and the Extension of the Voting Fran- chise in Western Europe, 1860-1938. "International Tax and Public Finance,2009,16 (3), pp. 362 -394.
  • 4Angrist, J. D. and Pischke, J. Mostly Harmless Econometrics :An Empiricist' s Companion,2009, Princeton Universi- ty.
  • 5Banerjee, A. "A Theory of Misgovemance, "Quarterly Journal of Economics, 1997,112(4), pp. 1289-1332.
  • 6Besley, T. and Persson, T. "The Origins of State Capacity: Property Rights, Taxation and Politics. "American Economic Rev/ew,2009, 99(4) ,pp. 1218-1244.
  • 7Besley,T. and Persson,T. " State Capacity, Conflict and Development. "Econometrics,2010,78 ( 1 ), pp. 1-34.
  • 8Cai, H. ;Fang, H. and Xu, L. C. "Eat, Drink, Finns, Government: An Investigation of Corruption from En- tertainment and Travel Costs of Chinese Firms. "Journal of Law and Economics,2011,54(1 ),pp. 55-78.
  • 9Cai ,H. and Liu, Q. "Competition and Corporate Tax Avoidance:Evidence from Chinese Industrial Firms. "Eco- nomic Journal,2009, 119, pp. 764-795.
  • 10Desai, M. "The Degradation of Reported Corporate Profit. " Journal of Economic Perspectives,2005,19( 1 ),pp.171 - 192.

共引文献142

同被引文献2

引证文献1

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部