| 新会计准则对上市公司所得税税负影响研究 |
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| 引用本文： | 王素荣,蒋高乐. 新会计准则对上市公司所得税税负影响研究[J]. 中国工业经济, 2009, 0(12) |
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| 作者姓名： | 王素荣 蒋高乐 |
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| 作者单位： | 对外经济贸易大学国际商学院; |
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| 基金项目： | 对外经济贸易大学校级科研项目“实施新会计准则和新企业所得税法对上市公司税负影响研究”(批准号306-X09005) |
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| 摘 要： | 新会计准则与原会计准则相比有很大变化,特别是公允价值的广泛采用和资产负债表债务法的运用,会影响企业应缴所得税和实际所得税税负。本文从分析企业财务因素入手,分别以上市公司全部行业和制造业为样本,运用多元线性回归的方法,检验主要财务因素与公司实际税负的关系,得出执行新会计准则降低了上市公司平均所得税税负的研究结论。
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| 关 键 词： | 新会计准则 公司有效税率 上市公司税负 |
Research on Influences on Listed Companies' Income Tax Burden of Bringing the New Accounting Standards into Practice |
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| WANG Su-rong,JIANG Gao-le. Research on Influences on Listed Companies' Income Tax Burden of Bringing the New Accounting Standards into Practice[J]. China Industrial Economy, 2009, 0(12) |
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| Authors: | WANG Su-rong JIANG Gao-le |
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| Affiliation: | WANG Su-rong,JIANG Gao-le(International Business School UIBE,Beijing 100029,China) |
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| Abstract: | New accounting standards have significant differences from previous one,specially the widely uses of the fair value and the balance sheet liability method,all which have already influenced corporate income tax payable and effective tax burden.We analyzed the impacts of new accounting standards on income tax burden of listed companies with financial factors.Linear regression is used to analyze the relation of variables,with samples divided into two types of all industries and manufacturing.We concluded that ... |
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| Keywords: | new accounting standards corporate effective tax rate tax burden of listed companies |
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