中国上市公司所得税税负的行业特征的实证研究

本文根据中国证监会《上市公司行业分类标准指引》,采用分层统计的抽样方法抽出159家作为样本公司,以样本公司的所得税负担为研究对象。研究结果表明:(1)即使是在2002年所得税新政策正式实施的年份里,中国上市公司行业间所得税税负总体上并没有显著差异。(2)2001年部分行业间存在所得税税负差异,这种差异的产生一方面是国家对不同行业的政策扶持力度所造成的,另一方面是不同行业对所得税的会计处理的不同造成的。

The Experiential Research of Industrial Characters of the Income Tax's Burden of Listed Company in China

According to standards of industrial classification of China,the paper selects159listed company from1200listed company with in2001to2002by using statistic means.The paper studies these different industrial sampling company's burden of income tax,and draw conclusions:1.As a whole,Chinese listed company have not being the industrial difference,even the new income tax policy put into practice in2002.2.There were industrial difference on listed company in2001.It is illustrated by two reasons.First,the governance gave supports to specific industries.Second,it is different on industries about transaction of accounting of income tax.