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企业所得税改革必定会对所得税税率以及征管部门的征收方式产生影响,此举会造成上市公司收入分配格局的改变。本文基于统计学理论提出4个假设,同时,收集750家上市公司的财务数据进行统计学实证研究。统计分析结果显示,企业所得税改革之后,股东所得率与劳动所得率表现为上升趋势,而利息率与实际税负率表现为下降趋势。统计回归分析结果显示,企业所得税税率的下降与股东所得率上升、劳动所得率上升、利息率降低显著相关,而与实际税负率不显著相关。
The reform of enterprise income tax will inevitably affect the income tax rate and the collection methods of the tax collection and administration department, which will result in the change of the income distribution pattern of listed companies. Based on the statistical theory, this paper puts forward four hypotheses, and at the same time, collects the financial data of 750 listed companies for statistical empirical research. Statistical analysis shows that after the reform of enterprise income tax, the shareholder income rate and labor income rate show an upward trend, while the interest rate and actual tax burden rate show a downward trend. The results of statistical regression analysis show that the decrease of corporate income tax rate is significantly related to the increase of shareholder’s income, the increase of labor’s income and the decrease of interest rate, but not to the actual tax burden.