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2008年企业所得税改革的两个重要调整为降低了名义税率和普遍实行产业税收优惠,这两项调整的效果都可以通过企业实际税率这一变量体现出来。本文选取上市公司的财务数据,测算了11个行业的企业所得税实际税率。分析结果发现,行业整体企业所得税税负略有下降,但仅靠观察新法施行4年的数据,无法准确判断行业间差异特征。因此,我们应进一步完善企业所得税优惠政策,采取多种优惠方式,向国家鼓励行业倾斜。
Two important adjustments in the corporate income tax reform in 2008 were the reduction of the nominal tax rate and the prevalence of industrial tax incentives. The effects of these two adjustments can all be reflected by the actual corporate tax rate. This paper selects the financial data of listed companies, measured the real tax rate of enterprise income tax in 11 industries. According to the analysis, the tax burden on corporate income tax in the industry declined slightly, but the four-year data on the implementation of the new law alone can not accurately judge the differences among industries. Therefore, we should further improve the preferential policies for corporate income tax and adopt various preferential treatments to encourage the industry to tilt toward the country.